8-27 An examination of the accounting records and the bank statement of the Evans Com- pany at March 31 provides the following information: (a) The Cash account has a balance of $6,351.98. (b) The bank statement shows a bank balance of $3,941.83. (c) The March 31 cash receipts of $3.260.95 were deposited in the bank at the end of that day but were not recorded by the bank until April I. (d) Checks issued and mailed in March but not included among the checks listed as paid on the bank statement were as follows: Check No. 706 $869.38 Check No. 717 212.00