Splish Brothers Incs bank statement from Main Street Bank at August 31, 2022, gives the following information. Balance, August 1 $ 18,550 Bank debit memorandum: 71,150 $ 95 August deposits Checks cleared in August Safety deposit box fee Service charge 68,608 120 Bank credit memorandum: Balance, August 31 20,992 Interest earned 115 A summary of the Cash account in the ledger for August shows the following: balance, August 1, $ 18,850; receipts $ 74,150; disbursements $ 73,500; and balance, August 31, $ 19,500. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,870 and outstanding checks of $4,570. 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 bank in August was journalized and posted for $ 40. Prepare a bank reconciliation at August 31. (List items that increase balance as per bank & books first.) SPLISH BROTHERS INC. Bank Reconciliation $ $ > $ >