Challenge Problem $4-15($Algo$)[$LU $4-2(3)]$

Melissa Jackson, bookkeeper for Kinko Company, cannot prepare a bank reconciliation. The bank statement showed a $$3,257\mathrm{.}17$ balance. Melissa$$s checkbook showed a $$3,694\mathrm{.}32$ balance.

Melissa placed a $$759\mathrm{.}00$ deposit in the bank$$s night depository on June $30.$ The deposit did not appear on the bank statement. The bank included two DMs and one CM with the returned checks: $$986\mathrm{.}65$ DM for NSF check, $$9\mathrm{.}20$ DM for service charges, and $$558\mathrm{.}90$ CM $($less $$18\mathrm{.}00$ collection fee$)$ for collecting a $$558\mathrm{.}90$ non$-$interest$-$bearing note. Check Number $811$ for $$156\mathrm{.}80$ and check Number $912$ for $$171\mathrm{.}10,$ both written and recorded on June $28,$ were not with the returned checks. The bookkeeper had correctly written check Number $884,$ $$1,300\mathrm{.}00,$ for a new cash register, but she recorded the check as $$1,465\mathrm{.}00.$ The May bank reconciliation showed check Number $748$ for $$283\mathrm{.}90$ and check Number $710$ for $$223\mathrm{.}00$ as outstanding. The June bank statement included check Number $710$ but not check Number $748.$