Fort Steven School District’s general fund bank statement for March shows a $22,300 balance. The check stub balances and the account balance show $19,800. A comparison of cancelled checks and memoranda accompanying the bank statement with check stubs reveals the following:

a. Outstanding checks:

Instructions:

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#2121 $1,760 #2122 $1,240 #2123 #2124 $630 $1,190 b. The March 31 deposit of $4,400 is recorded on the books but not on the bank statement. c. A $300 bank service charge. d. The bank statement shows a credit on the district's account for collection of a $3,500 note receivable left at the bank for collection. No entry is made on the school district's books. e. A $1,400 deposit has been erroneously recorded a second time on the check stubs and in the account.