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,$32,560. 2. Cash balance according to the bank statement at August 31,$46,300. 3. Checks outstanding, $28,540. 4. Deposit in transit not recorded by bank, $16,375. 5. A check for $180 in payment of an account was erroneously recorded in the check register as $1,800. 6. Bank debit memo for service charges, $45. a. Prepare a bank reconciliation, using the format shown in Exhibit- 13