These are two questions that I need help with.

Question one,

Exercise 7-14 Larkspur, Inc.'s bank statement from Main Street Bank at August 31, 2022, gives the following information. $18,755 Balance, August 1 August deposits Checks cleared in August Bank credit memorandum: Interest earned 71,355 68,5gs 125 Bank debit memorandum: Safety deposit box fee Service charge Balance, August 31 $ 105 130 21,402 A summary of the Cash account in the ledger for August shows the following: balance, August 1, $19,055; receipts $74,355; disbursements $73,4go; and balance, August 31, $19,920. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,880 and outstanding checks of $4,580. In addition, you determine that there was an error involving a company check drawn in August: A check for $400 to a creditor on account that cleared the bank in August was journalized and posted for $40.