541 894 d. A few customers pay their accounts by EFT. The July bank statement lists a $12,900 deposit against customer accounts. e. The bank statement includes two special deposits: $1,800, which is the amount of GST refund (GST Receivable), the bank received on behalf of BJT Distributors and $105, the interest revenue BJT earned on its bank balance during July f. BJT's owner wrote a cheque for $1,700 for the purchase of auction equipment items. The cheque was processed by the bank, but the owner did not notify his accounting staff until they discovered the blank cheque stub, so the cheque was not recorded until after July 31. g. On July 31, the company deposited $940 but this deposit does not appear on the bank statement. h. The bank statement includes an $850 deduction for a cheque drawn by Rosewood Communications. BJT promptly notified the bank of its error. i. The bank statement lists a $32 subtraction for the bank service charge. j. BJT's Cash account shows a balance of $23,072 on July 31