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, $42,920. cash balance according to the bank statement at august 31, $56,300. checks outstanding, $25,390. deposit in transit not recorded by bank, $13,325. a check for $150 in payment of an account was erroneously recorded in the check register as $1,500. bank debit memo for service charges, $35. journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash. if an amount box does not require an entry, leave it blank.

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.