Whispering Winds Corp. has just received its August 31, 2020 bank statement, which is summarized as follows: Provincial Bank of Manitoba Disbursements Receipts Balance $9,300 $34,600 43,900 1,200 45,100 Balance, August 1 Deposits during August Note collected for depositor, including $40 interest Cheques cleared during August Bank service charges Balance, August 31 $36,000 9.100 30 9,070 9,070 The general ledger Cash account contained the following entries for the month of August: Cash Balance, August 1 11,380 Disbursements in August 35,759 Receipts during August 36,000 Deposits in transit at August 31 are $4,500, and cheques outstanding at August 31 total $1,100. Cash currently on hand at August 31 is $300 and there were postdated cheques from customers (for September 1) in the amount of $500. The bookkeeper improperly entered one cheque in the books at $144.50. The cheque was actually written for $165.50 for supplies (expense) and cleared the bank during the month of August. Prepare a bank reconciliation dated August 31, 2020, proceeding to a correct balance. (List items that increase balance as per bank & books first.) Whispering Winds Corp. Bank Reconciliation, August 31, 2020 Provincial Bank of Manitoba $ $ . $ . Prepare entries that are needed to make the books correct and complete. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit (To record collection of note and interest) (To record bank charges) | What amount of cash should be reported on the August 31 statement of financial position? Cash balance $