The bank portion of the bank reconciliation for Skysong, Inc. at July 31, 2014, is shown below. SKYSONG, INC. Bank Reconciliation July 31, 2014 Cash balance per bank $9,966.00 Add: Deposits in transit 930 10,896.00 Less: Outstanding checks Check Number Check Amount 3151 $ 290 3170 812 3171 1,538 3172 1,001.00 3174 1,172 4,813.00 Adjusted cash balance per bank $6,083.00 The adjusted cash balance per bank agreed with the cash balance per books at July 31. The August bank statement showed the following checks and deposits. Bank Statement Checks Deposits Date Number Amount Date Amount 8-1 3170 $ 812 8-1 $ 930 8-2 3171 1,538 8-4 1,325 8-5 3174 1,172 8-8 1,152 8-4 3175 802 8-13 1,104 8-8 3176 132 8-18 1,587 8-10 3177 737 8-21 1,159 8-15 3179 1,325 8-25 1,054 8-18 3180 900 8-28 1,830 8-27 3181 596 8-30 1,067 8-30 3183 93 Total 11,208.00 8-29 3187 734 Total $8,841.00 The cash records per books for August showed the following. Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 8-1 3175 $802 8-20 3183 $ 93 8-3 $ 1,325 8-2 3176 132 8-22 3184 760 8-7 1,152 8-2 3177 737 8-23 3185 1,038 8-12 1,014 8-4 3178 1,598 8-24 3186 455 8-17 1,587 8-8 3179 1,325 8-29 3187 734 8-20 1,159 8-10 3180 900 8-30 3188 273 8-24 1,054 8-15 3181 569 Total $10,924.00 8-27 1,830 8-18 3182 1,508 8-29 1,067 8-30 500 Total $10,688.00 The bank statement contained two bank memoranda: 1. A credit of $1,850.00 for the collection of a $1,780.00 note for Triad Imports plus interest of $80 and less a collection fee of $10.00. Triad Imports has not accrued any interest on the note. 2. A debit for the printing of additional company checks $71.00. At August 31, the cash balance per books was $5,847.00 and the cash balance per bank statement was $14,112.00. The bank did not make any errors, but Skysong, Inc. made two errors. Using the steps in the reconciliation procedure, prepare a bank reconciliation at August 31, 2014.