are: The cash balance per the books of Widget Company is $91,178 on November 30, 2021. The bank statement for Widget shows a cash balance of $98,008 on November 30. The following additional items were noted: 1. A deposit of $18,600 made by Widget on November 30 was not recorded by the bank until December 2 2. Outstanding cheques (cheques written by Widget but not yet cleared by the bank) at Oct. 31 were: #1012 for $10,500 #1044 for $5,100 #1078 for $3,500 Outstanding cheques (cheques written by Widget but not yet cleared by the bank) at Nov. 30 #1044 for $5,100 #1110 for $15,000 #1168 for $9,200 #1198 for $ 800 3. A review of the bank statement revealed that Widget Company received electronic payments from customers on account of $925 in November. The bank has also credited Widget's account with $17 of interest revenue on November 30. Widget had no previous notice of these amounts. 4. The bank statement showed an NSF charge on November 30 of $3,420. A cheque for $3,400 from a customer, Bodington Consulting Limited, which had been deposited in November, was returned by the bank on November 30 marked "NSF." The bank charged Widget Company $20 for the returned cheque 5 Included in the cancelled cheques returned with the November bank statement was a cheque for $2,200 written by Newcastle Inc., which had been incorrectly debited to Widget's account by the bank 6 A Widget cheque (#457) for $629 dated November 22 cleared the bank on November 24 This cheque, which was a payment on account to a supplier, was incorrectly journalized by Widget for $692 The recurring bank service charges for November amounted to $55