Use the steps in the reconciliation procedure, prepare a bank reconciliation at August 31, 2014.

The bank portion of the bank reconciliation for Marin Inc. at July 31, 2014, is shown below: MARIN INC. Bank Reconciliation July 31, 2014 Cash balance per bank Add: Deposits in transit $9,786.00 930 10,716.00 Less: Outstanding checks Check Number 3151 3170 3171 172 3174 Adjusted cash balance per bank s 290 812 1,538 1,002.50 1,172 4,814.50 $5,901.50 The adjusted cash balance per bank agreed with the cash balance per books at July 31. The August bank statement showed the following checks and deposits