A. The August 31 balance shown on the bank statement is $9,830. b. There is a deposit in transit of $1,280 at August 31.
c. Outstanding checks at August 31 totaled $1,871.
d. Interest credited to the account during August but not recorded on the company's books amounted to $99.
e. A bank charge of $39 for checks was made to the account during August. Although the company was expecting a charge, the amount was not known until the bank statement arrived.
f. In the process of reviewing the canceled checks, it was determined that a check issued to a supplier in payment of accounts payable of $638 had been recorded as a disbursement of $371.
g. The August 31 balance in the general ledger Cash account, before reconciliation, is $9,446.

Required:
a. Prepare the adjusting journal entry that should be prepared to reflect the reconciling items.
b. What is the amount of cash to be included in the August 31 balance sheet for the bank account reconciled?