The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6:

Cash balance according to the company's records at August 31, $25,850.

Cash balance according to the bank statement at August 31, $26,930.

Checks outstanding, $5,250. Deposit in transit, not recorded by bank, $4,210.

A check for $340 in payment of an account was erroneously recorded in the check register as $430.

Bank debit memo for service charges, $50.

Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash. a. 20Y6 Aug. 31 b. Aug. 31