Tavara’s Tavern reconciles its bank statement monthly. At the beginning of July, it found the following concerning the June reconciliation: The bank balance on the bank statement was $4,810, and the bank balance according to the tavern’s records was $5,112. Checks #306 in the amount of $27, #309 in the amount of $108, and #311 in the amount of $87 were still unpaid by the bank at June