Avisa Company for the month of November showed a Cash balance of $27,202. The bank statement of November 30 shows a $29,279 balance. Avisa has outstanding checks of $2,984, a night deposit of $1,675, not shown on the bank statement. The bank statement shows a note collection of $770, a $67 NSF check from a customer, and bank service fee of $25 not yet recorded in the company books. Lastly a check correctly written and drawn for the bank account of $2,160 was erroneously entered into the company books in the amount of $2,250. What item(s) will be deducted from the bank balance