Ayayai Company's bankstatement for the month ended Jariuary 31 showed a balance per bank of $34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows: 1. Cash receipts for January were $87,679, of which $5,325 was outstanding at January 31 . 2. The bank statement shows a debit memorandum for $165 for cheque printing charges. 3. Cheque no. 119 payable to Cullumber Company was recorded in the general journal and cleared the bank for $373. A review of the Accounts Payable subsidiary ledger shows a $1 1 1 credit balance in the account of Cullumber Company and that the payment to it should have been for $534. 4. The total amount of cheques written during January was $75,186, of which $6,039 was outstanding at January 31 . 5. Cheque No. 127 was correctly written and paid by the bank for $409. The general journal reflects an entry for cheque no. 127 as a debit to Accounts Payable and a credit to Cash for $490. 6. The bank returned an NSF cheque from a customer for $810. 7. The bank included a credit memorandum for $18,510, which represents an EFT collection of a customer's account