Skysong. Inc's bank statement from Main Street Bank at August 31, 2022, gives the following information. A summary of the Cash account in the ledger for August shows the following: balance, August 1, $19,010; receipts $74,310; disbursements $73,510; and balance, August 31, $19,810. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,860 and outstanding checks of $4,560. In addition, you determine that there was an error involving a company check drawn in August: A check for $400 to a creditor on account that cleared the bankin August was journalized and posted for $40. Prepare a bank reconciliation at August 31. (List items that increase balance as per bank \& books first.)