cash balance per books for Blue Spruce Company on September $30,2020$ is $$10,742\mathrm{.}93.$ The following checks and receipts were recorded for the month of October $2020$:ChecksReceiptsNo.AmountNo.AmountAmountWate$27$$$374\mathrm{.}9632$$$580\mathrm{.}84$$$845\mathrm{.}8610/528$$$772\mathrm{.}6233$$$1,788\mathrm{.}50$$$943\mathrm{.}5410/2129$$$259\mathrm{.}00$$$923\mathrm{.}30$$$882\mathrm{.}5810/2730$$$580\mathrm{.}5035$$$248\mathrm{.}03$$$978\mathrm{.}0010/3031$$$236\mathrm{.}15$In addition, the bank statement for the month of October is presented below:BalanceDeposits and CreditsChecks and DebitsBalanceLast StatementNo.TotalAmountNo.TotalAmountThis Statementsanid$=$b$19105$d$8-$d$197-4069-9511-013150$a$26$a$598$qQuestion $6($Read Only$)$$$11,131\mathrm{.}01$CM$10/311,230\mathrm{.}00142\mathrm{.}00$NSF$$10,043\mathrm{.}0110/29882\mathrm{.}5822\mathrm{.}00$ SC$236\mathrm{.}1531$$$9,418\mathrm{.}5810/23943\mathrm{.}54248\mathrm{.}0335259\mathrm{.}0029$$$8,982\mathrm{.}0710/8845\mathrm{.}86923\mathrm{.}3034727\mathrm{.}6228$$$9,787\mathrm{.}1310/15,486\mathrm{.}38580\mathrm{.}8432374\mathrm{.}9627150\mathrm{.}2924$AmountNo$4$mountNoAmountNoDateBalanceDepositsChecks and other debits$$11,131\mathrm{.}01$$$3,664\mathrm{.}1910$$$9,388\mathrm{.}36$$$5,406\mathrm{.}84$Symbols: NSF $($Not sufficient funds$)$ SC $($Service charge$)$ CM $($Credit Memo$)$Check No$.28$ was correctly written for $$727\mathrm{.}62$ for a payment on account. The NSF check was from M$.$ Short, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $$82\mathrm{.}00,$ which has not been accrued. The bank service charge is $$22\mathrm{.}00.$