After reviewing SANDY Ltd.'s bank statement for the month of September, 2022, the company accountant noted the following: Deposits in transit Outstanding cheques Bank errors EFT receipts Interest EFT payments NSF cheques Service fees Company errors A deposit of $550.00 was made to the bank account on September 29th but is not yet reflected on the bank statement. Three outstanding cheques (cheque # 134, $606.62) were recorded in the company's accounting records but not yet shown on the bank statement. A bank charge of $50.00 is shown on the bank statement for a new cheque printing order. The company has not ordered new cheques and is planning to have this charge removed. Unrecorded electronic receipts were identified on the bank statement. These were for $500.00 on September 2 and $120.00 on September 22. Interest charges of $57.00 were shown on the bank statement. Unrecorded electronic payments are shown on the bank statement. These included: $69.56 paid to the cable company for internet service on September 5th and $120.45 paid to the local office supply store on September 12th.. A returned cheque plus NSF fee was shown on the bank statement (Cheque date September 19th, $610). Service fees shown on the bank statement but not recorded in the company accounts totalled $125.00. The bank statement shows a payment on September 9th for utilities of $165.85. The company books show $156.85. After investigation, $165.85 is determined as the correct payment.