Bank reconciliation. Prepare a bank reconciliation as of August 31 from the following information:

a. The August 31 balance shown on the bank statement is $4,905.

b. There is a deposit in transit of $630 at August 31.

c. Outstanding checks at August 31 totaled $945.

d. Interest credited to the account during August but not recorded on the company's books amounted to $54.

e. A bank charge of $28 for checks was made to the account during August.Although the company was expecting a charge, its 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 $759 had been recorded as a disbursement of $579.

g. The August 31 balance in the general ledger Cash account, before reconciliation, is $4,744.