Holder Company deposits all cash receipts intact each day and makes all payments by check.

On October 31, after all posting was completed, its Cash account had a debit balance of y

$4,325: The bank statement for the month ended on October 31 showed a balance of $3,988. Other data are: -

1. Outstanding checks total $425. 1'

2. October 31 cash receipts of $838 were placed in the bank's night depository and do not appear on the bank statement. '

3. Bank service charges for October are $14.

4. Check No. 772 for store supplies on hand was entered at $405, but paid by the bank at its actual amount of $3 1 5 .  kj56