c. Computer Wizard's bank provided the following statement as of December 31, 2018: Date Cheques and Other Debits Deposits and Other Credits Balance Dec. 1 # 301 440.00 2,500.00 7,000.00 2 # 287 660.00 6,340.00 5 # 302 460.00 5,880.00 8 900.00 6,780.00 14 # 300 300.00 1,200.00 7,680.00 17 EFT 600.00 7,080.00 19 EFT 420.00 7,500.00 22 # 304 570.00 1,800.00 8,730.00 22 # 305 3,900.00 EFT 1,300.00 6,130.00 24 EFT 850.00 6,980.00 27 NSF 1,000.00 3,500.00 9,480.00 28 SC 50.00 9,430.00 31 # 308 1,100.00 8,330.00 d. The deposit made on December 14 was for the collection of a note receivable ($ 1,100.00) plus interest. e. The electronic transfers (EFTs) had not yet been recorded by Computer Wizard because the bank statement was the first notification of them. . The December 17 EFT was for the monthly payment on an insurance policy for Computer Wizard. The December 19 and December 22 EFTs were collections on accounts receivable. . The December 24 EFT was in error; the transfer should have been to Computer World. f. The NSF cheque on December 27 was received from a customer as payment for computer repairs. g. Cheque # 305 was correctly written for $ 3,900.00 for the purchase of computers (assume a periodic inventory system) but was incorrectly recorded by the accounting assistant