Werth Inc.s bank statement from Hometown Bank at August 31, 2014, gives the following information. Balance, August 1 $18,708 Bank debit memorandum: August deposits 71,308 Safety deposit box fee $ 107 Checks cleared in August 68,596 Service charge 132 Bank credit memorandum: Balance, August 31 21,308 Interest earned 127 A summary of the Cash account in the ledger for August shows the following: balance, August 1, $19,008; receipts $74,308; disbursements $73,488; and balance, August 31, $19,828. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,882 and outstanding checks of $4,582. In addition, you determine that there was an error involving a company check drawn in August: A check for $630 to a creditor on account that cleared the bank in August was journalized and posted for $63. Determine deposits in transit. Deposits in transit $ Show List of Accounts Determine outstanding checks. (Hint: You need to correct disbursements for the check error.) Outstanding checks $ Show List of Accounts Prepare a bank reconciliation at August 31. WERTH INC. Bank Reconciliation August 31, 2014 $ Add: Less: $ $ Add: Less: $ $ Show List of Accounts Journalize the adjusting entry(ies) to be made by Werth Inc. at August 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 (To record Interest earned) Aug. 31 (To correct error in recording check) Aug. 31 (To record service charge and safety deposit box fee)