On august 31, 2021, the general ledger of the dean acting academy shows a balance for cash of $7,854. cash receipts yet to be deposited into the checking account total $3,248, and checks written by the academy but not yet processed by the bank total $1,335. the company's balance of cash does not reflect a bank service fee of $26 and interest earned on the checking account of $37. these amounts are included in the balance of cash of $5,952 reported by the bank as of the end of august.