-/30 On October 31, 2021, Pharoah Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,166. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $46 for the printing of additional company cheques and $41 for bank service charges. 2. 3. 4. 5. 6. 7. Cash sales of $639 on October 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Pharoah as $963. The bank detected the error on the deposit slip and credited Pharoah Company for the correct amount. The September 30 deposit of $996 was included on the October bank statement. The deposit had been placed in the bank's night deposit vault on September 30. The October 31 deposit of $971 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31. Cheques #1006 for $426 and #1072 for $986 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $556, #1284 for $646, and #1285 for $326 had cleared the bank by October 31. On October 18, the company issued cheque #1181 for $346 to Helms & Co., on account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Pharoah Company for $463. A review of the bank statement revealed that Pharoah Company received electronic payments from customers on account of $1,886 in October. The bank had also credited the account with $36 of interest revenue on October 31. Pharoah had no previous notice of these amounts. +