1. Cash balance per bank, July 31, $8,983. 2. July bank service charge not recorded by the depositor, $39. 3. The bank erroneously charged another company's $850 cheque against Crane's Burger's account. 4. Cash balance per books, July 31, $10,716. 5. The bank charged Crane's Burger's account $430 for a customer's NSF cheque. This included a $7 service charge. The company policy is to pass on all NSF charges to the customer. 6. Deposits in transit, July 31, $2,680. 7. Crane's Burger recorded a cash receipt for a cash sale from a customer as $32. The bank correctly recorded it as $23. 8. The bank collected a $1.530 note for Crane's Burger in July, plus interest of $44, less a fee of $24. The collection has not been recorded by Crane's Burger and no interest has been accrued. 9. Outstanding cheques, July 31, $725.