The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6: Cash balance according to the companys records at August 31, $32,560. Cash balance according to the bank statement at August 31, $46,300. Checks outstanding, $28,540. Deposit in transit not recorded by bank, $16,375. A check for $180 in payment of an account was erroneously recorded in the check register as $1,800. Bank debit memo for service charges, $45. Journalize the