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,$26,980. 2. Cash balance according to the bank statement at August 31,$28,110. 3. Checks outstanding, $5,480. 4. Deposit in transit not recorded by bank, $4,400. 5. A check for $340 in payment of an account was erroneously recorded in the check register as $430. 6. Bank debit memo for service charges, $40. Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash