3. On December 31, 2021, Ibrahim received his bank statement with a balance of SAR 30,000; the cash general ledger account on that date shows a balance of SAR 50,000. Ibrahim's accountant showed the following: The bank returned a customer's NSF check for SAR 24,500 received as payment on account receivable. The bank statement showed SAR 500 interest earned during December. Outstanding checks totaled SAR 5,000 SAR 1,000 check mailed to the bank for deposit had not reached the bank at the statement date