At the end of March 31, the book balance is $32,150 and the bank statement's balance is $70,000. Check numbers 8561 ($10,000) and 8602 ($9,620) are outstanding. A $240 check that should have been credited to Sawicki Speed was accidentally added to your account, and the bank removed the $240 from your account. Butler Brothers' check to you for $3,000 was returned as unpaid due to insufficient funds. You have no record that this occurred and the bank recorded this on the statement. Check 8600 for $2,664 is removed from the bank account correctly but is recorded on the accounts records for $1,720. This was in payments of dues. As a result of the error, $944 must be deducted from the company's book balance. The bank is collecting on a note for you and this month $63,714 in payments and $2,000 in interest. While the bank put this on their statement to you, you did not have this recorded. On March 31st, the night deposit was made after regular banking hours and therefore the deposit of $43,200 is only on the financial records but not the bank's records. Services charges for March totaled $100, you do not have this recorded