Bramble Company's bank statement for the month ended January 31 showed a balance per bank of $34,738. The company's Cash balance at January 31 was $16,440. Other information is as follows:

1.		Cash receipts for January were $87,689 of which $5,210 was outstanding at January 31.
2.		The bank statement shows a debit memorandum for $45 for cheque printing charges.
3.		Cheque No. 119 payable to Cain Company was recorded in the general journal and cleared the bank for $253. A review of the Accounts Payable subsidiary ledger shows a $41 credit balance in the account of Cain Company and that the payment to it should have been for $289.
4.		The total amount of cheques written during January was $74,946 of which $5,799 was outstanding at January 31.
5.		Cheque No. 127 was correctly written and paid by the bank for $106. The general journal reflects an entry for Cheque No. 127 as a debit to Accounts Payable and a credit to Cash for $160.
6.		The bank returned an NSF cheque from a customer for $570.
7.		The bank included a credit memorandum for $18,270, which represents an EFT collection of a customer's account.