The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6: 1. Cash balance according to the company's records at August 31, $20,014. 2. Cash balance according to the bank statement at August 31, $28,514. 3. Checks outstanding, $14,232. 4. Deposit in transit not recorded by bank, $6,214. 5. 6. A check for $55 in payment of an account was erroneously recorded in the check register as $550. Bank debit memo for service charges, $13. Journalize the entry or entries that should be made by the company. Refer to the Chart of Accounts for exact wording of account titles.