Cash receipts for January were $$87,679,$ of which $$5,287$ was outstanding at January $31.$

The bank statement shows a debit memorandum for $$145$ for cheque printing charges.

Cheque no$.119$ payable to Sandhill Company was recorded in the general journal and cleared the bank for $$353.$ A review of the Accounts Payable subsidiary ledger shows a $$141$ credit balance in the account of Sandhill Company and that the payment to it should have been for $$494.$

The total amount of cheques written during January was $$75,146,$ of which $$5,999$ was outstanding at January $31.$

Cheque No$.127$ was correctly written and paid by the bank for $$329.$ The general journal reflects an entry for cheque no$.127$ as a debit to Accounts Payable and a credit to Cash for $$392.$

The bank returned an NSF cheque from a customer for $$770.$

The bank included a credit memorandum for $$18,470,$ which represents an EFT collection of a customer's account.