Hank Brock owns a card shop, Four Aces. The following cash information is available for the month of August 2013. As of August 31, the bank statement shows a balance of $15,320. The August 31 unadjusted balance in the Cash account of Four Aces is $13,910. 

A review of the bank statement revealed the following information:

1. A deposit of $4,295 on August 31, 2013, does not appear on the August bank statement. 

2. It was discovered that a check to pay for baseball cards was correctly written and paid by the bank for $3,650 but was recorded on the books as $4,400. 

3. When checks written during the month were compared with those paid by the bank, three checks amounting to $5,030 were found to be outstanding. 

4. A debit memo for $75 was included in the bank statement for the purchase of a new supply of checks. 

Required: 

a. Prepare a bank reconciliation at the end of August showing the true cash balance. 

b. Prepare any necessary journal entries to adjust the books to the true cash balance.