Whispering Company has just received the August 31, 2017, bank statement, which is summarized below Disbursements Receipts Balance $15,721 $54,032 69,753 County National Bank Balance, August1 Deposits during August Note collected for depositor, including $67 1,745 71,498 interest Checks cleared during August Bank service charges Balance, August 31 13,607 13,573 13,573 $57,891 34 The general ledger Cash account contained the following entries for the month of August. Cash Balance, August1 16,864 Disbursements in August Receipts during August 58,730 Deposits in transit at August 31 are $6,376, and checks outstanding at August 31 total $1,762 Cash on hand at August 31 is $520. The bookkeeper improperly entered one check in the books at $146.50 which was written for $164.50 for supplies (expense); it cleared the bank during the month of August. (a) Prepare a bank reconciliation dated August 31, 2017, proceeding to a correct balance (b) Prepare any entries necessary to make the books correct and complete