The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6: Cash balance according to the company's records at August 31, $22,420. Cash balance according to the bank statement at August 31, $23,650. Checks outstanding, $4,550. Deposit in transit not recorded by bank, $3,650. A check for $480 in payment of an account was erroneously recorded in the check register as $840. Bank debit memo for service charges, $30. Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash.