$15,950 as at October 31. Sheridan's general ledger showed a cash balance of $17,542 at that date. A comparison of the bank statement and the accounting records revealed the following information: 1. Bank service charges and debit and credit card processing fees for the month were $58. 2. A cheque in the amount of $532 from one of Sheridan's customers that had been deposited during the last week of October was returned with the bank statement as "NSF:" 3. Cheque \#3421, which was a payment for utilities expenses, had been correctly written for $790 but had been incorrectly recorded in the general ledger as $628. 4. Sheridan had written and mailed out cheques with a value of $2,446 that had not yet cleared the bank account. 5. During the month, the bank collected a $1,840 note receivable plus the outstanding interest of $166 on behalf of Sheridan. The interest had already been acerued by Sheridan. 6. The cash receipts for October 31 amounted to $5.292 and had been deposited in the night deposit chute at the bank on the evening of October 31. These were not reflected on the bank statement for October