The following data were accumulated for use in reconcling the bank account of Creative Design Co. for August 20Yy: 1. Cash balance according to the company's records at August 31, 532,560 . 2. Cash batance according to the bank statement at August 31,546,300. 3. Checks outstanding, $28,540. 4. Depost in transit not recorded by bank, $16,375. 5. A check for $180 in paymeot of an account was erroneousty recorded in the check register as $1,800. 6. Bank debit memo for service charges, $45. Joumalize the entries that should be made by the company that (a) increase cash and (b) decrease cash. If an amount bar does not require an entry, leave it blank. a. 20 Y August 31 b. August 31