After returning from a three-day business trip, the accountant for Southeast Sales, Johanna Estrada, checked bank activity in the company's checking account online. The activity for the last three days follows. Business Checking Account #123456-987 Date Loan Description Additions Payments Balance Online Transfer to CM 09/24/20X1 $3,900.00 $13,518.06 Payment XXX DEPOSIT ID NUMBER 09/24/20X1 Deposit 8888 09/23/20X1 Check CHECK #1554 (view) Bill 09/23/20X1 Online Payment Payment CHECK #1553 (view) 09/22/20X1 Check 09/22/20X1 Check 09/22/2001 ACH Credit 09/22/2001 ATM CHECK #1551 (view) Edwards UK AP PAYMENT $8,800.00 ATM WITHDRAWAL $17,418.06 $3,400.00 $15,158.46 $ 25.05 $18,558.46 $ 230.00 $18,583.51 $3,400.00 $18,813.51 $22,213.51 $ 230.00 $13,413.51 $2,259.60 After matching these transactions to the company's Cash account in the general ledger, Johanna noted the following unrecorded transactions: 1. The ATM withdrawal on 9/22/20X1 was for personal use by the owner, Robert Savage. 2. The ACH credit on 9/22/20X1 was an electronic funds payment received on account from Edwards UK, a credit customer located in Great Britain. 3. The bill payment made 9/23/20X1 was to Waste Control Trash Services (utilities). 4. The loan payment on 9/24/20X1 was an automatic debit by Central Motors for the company's monthly payment on a loan for its automobiles. The loan does not bear interest.