Shamrock, Inc.'s bank statement from Main Street Bank at August 31, 2022, gives the following information.

Balance, August 1

$18,550

Bank debit memorandum:

August deposits

71,150

Safety deposit box fee

$60

Checks cleared in August

68,643

Service charge

85

Bank credit memorandum:

Balance, August 31

20,992

Interest earned

80

A summary of the Cash account in the ledger for August shows the following: balance, August 1, $18,850; receipts $74,150; disbursements $73,535; and balance, August 31, $19,465. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,835and outstanding checks of $4,535. In addition, you determine that there was an error involving a company check drawn in August: A check for $400to a creditor on account that cleared the bank in August was journalized and posted for $40.

Prepare an bank reconciliation at August 31.(List items that increase balance as per bank & books first.)