Bank Reconciliation The Seattle Boat Company's bank statement for the month of Septembers dicated a balance of $14,000. The company's cash account in the general ledger showed a balance. $11, 318 on September 30. Other relevant information includes the following: 1. Deposits in transit on September 30 total $10, 400. 2. The bank statement shows a debit memorandum for an $80 check printing charge. 3. Check number 238 payable to Simon Company was recorded in the accounting records for and cleared the bank for this same amount A review of the records indicated that the Simon count now has a $72 credit balance and the check to them should have been $568. 4. Outstanding checks as of September 30 totaled $11.600. 5. Cheek No. 276 was correctly written and paid by the bank for $818. The check was recorded the accounting records as a debit to accounts payable and a credit to cash for $980. 6. The bank returned a NSF check in the amount of $1, 120. 7. The bank included a credit memorandum for $2, 520 representing a collection of a customer The principle portion was $2, 400 and the interest portion was $120. The interest had not accrued