2 Kesler Co. cash account debit balance 3 Bank statement balance on July 31 4 a. Outstanding cheques b. Debit memo for bank services 6 7 3. Cheque 919, listed with cancelled cheques: 8 Correctly drawn for payment of a utility bill on July 15th for the amount 9 Recorded by company for 4. July 31st cash receipts were placed in the bank's night depository after 10 banking hours and were not recorded on the bank statement 11 12 13 14 Account Titles 15 Cash 16 Bank Service Charges Expense 17 Utilities Expense 18 $ $ $ $ $ AA $ $ 10,932 10,077 2,756 30 236 326 3,671