Windsor Inc.s bank statement from Main Street Bank at August 31, 2022, gives the following information. Balance, August 1 $18,620 Bank debit memorandum: August deposits 71,220 Safety deposit box fee $ 125 Checks cleared in August 68,578 Service charge 150 Bank credit memorandum: Balance, August 31 21,132 Interest earned 145 A summary of the Cash account for August shows the following: balance, August 1, $18,920; receipts $74,220; disbursements $73,470; and balance, August 31, $19,670. Analysis reveals that the only reconciling items on the July 31 bank reconciliation were a deposit in transit for $4,900 and outstanding checks of $4,600. 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.