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 companys records at August 31, $20,870.
2.	Cash balance according to the bank statement at August 31, $37,600.
3.	Checks outstanding, $23,375.
4.	Deposit in transit not recorded by bank, $7,500.
5.	A check for $100 in payment of an account was erroneously recorded in the check register as $1,000.
6.	Bank debit memo for service charges, $45.