The following data were accumulated for use in reconciling the bank account of Creative Design Co$.$ for August $20$Y$6$:

Cash balance according to the company$$s records at August $31,$ $$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 entries that should be made by the company that $($a$)$ increase cash and $($b$)$ decrease cash. If an amount box does not require an entry, leave it blank.

DateAccountDebitCredit

a$.20$Y$6$ August $31$

Cash

Accounts Payable

b$.$ August $31$