The company HILOS INDUSTRIALES S.A.C. maintains a current account in national currency at the BANBIF and at the end of August 2021 the bank statement shows a debit balance of S / 5,000. With the information provided, prepare the bank reconciliation as of August 31, 2021. In July, the company exported US $ 10,000 according to invoice 001-234567, which was registered in the same month at an exchange rate of S / 4.10. In August the transfer from abroad arrives and the bank charges US $ 300 for expenses of the correspondent banks. Operations for the month of August were not recorded and the exchange rate remained at S / 4.10. The BANBIF mistakenly paid an amount of S / 8,000 that should have been paid to the checking account of another bank customer. On August 20, the company paid the bank the balance of a loan for S / 18,000, which was recorded on the corresponding date. However, the record of the charge made by the bank corresponding to the interest accrued for S / 2,800 was omitted. On August 31, the bank credited the company's account S / 1,000 for interest for the period. The credit note arrived the first week of September. With all the above information, it is requested: Prepare the bank reconciliation of the BANBIF current account in national currency as of August 31, 2021. (Round to integers, without decimals, follow the order of the statements in its development, if there is no corresponding information in any of the response boxes, place the number 0, if the figure is subtracting put the minus sign in front, for example -2000; if you are adding, put only the number for example 2000).

Determine the new balance of cash and cash equivalents as of August 31, 2021, indicating if the balance is creditor or debtor (First place the balance in soles without decimals and without considering signs. Then write the type of balance with a capital letter CREDITOR OR DEBTOR , as it is).