View Policies Shi Show Attempt History Current Attempt in Progress Perth Inc's bank statement from Main Street Bank at August 31, 2022, gives the following information. Balance, August 1 $18,400 Bank debit memorandum: August deposits 71,000 Safety deposit box fee $25 Checks cleared in August 68,678 Service charge 50 Bank credit memorandum: Balance, August 31 20,692 Interest earned 45 A summary of the Cash account for August shows the following: balance, August 1, $18,700; receipts $74,000; disbursements $73,570; and balance, August 31, $19,130. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,800 and outstanding checks of $4,500. 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 recorded for $40.