12 Brown Company's bank statement for September 30 showed Bank statement balance Book balance of cash $2.790 $3,724 The following information was also available as of September 30 a. A customer's check for $150 marked NSF was returned to Brown Company by the bank. In addition, the bank charged the company's cut 110 b. The September 30 cash receipts, $3,000 were placed in the bank's night depository after banking hours on that date and thus amount did not spear the Sperber statement c Outstanding checks amounted to $2,190. d. A check for rent expense was written for $320 but by mistake was recorded in the accounting records as $362