1. 2. A deposit of $19,300 made by White on December 31 was not recorded by the bank until January 2. Outstanding cheques (cheques written by White but not yet cleared by the bank) at Nov. 30 were: # 1012 for $10,900 # 1044 for $5,300 # 1078 for $3,600 Outstanding cheques (cheques written by White but not yet cleared by the bank) at Dec 31 are: # 1044 for $5,300 # 1110 for $15,600 # 1168 for $9,600 3. 4. 5. 6. # 1198 for $800 A review of the bank statement revealed that White Company received electronic payments from customers making payments on their accounts of $950 in December. The bank has also credited White's account with $18 of interest revenue on December 31. White had no previous notice of these amounts and had not accrued any interest. The bank statement showed an NSF charge on December 31 of $3,560. A cheque for $3.560 from a customer, Light Networks Limited, which had been deposited in December, was returned by the bank on December 31 marked "NSF" Included in the cancelled cheques returned with the December bank statement was a cheque for $2,311 written by Brown Inc., which had been incorrectly debited to White's account by the bank. A White cheque (#457) for $629 dated December 22 cleared the bank on December 24. This cheque, which was a payment on account to a supplier, was incorrectly journalized by White for $692. 7. The bank service charges for December amounted to $57.