1. A check written on the account of Shappy Company was mistakenly cleared on our account.

2. The bank statement included a debit memorandum for a check printing charge.

3. Cash deposited for the last two days in December was not included in the bank balance.

4. The bank collected a note receivable plus interest on our behalf.

5. A check received from one of our customers was returned NSF.

6. Six checks written by the company had not yet cleared the bank as of the statement date.
7. The statement included a debit memorandum for an EFT to a supplier.
8. The statement included a debit memorandum for the December service charge.