Cheyenne Spa shows a general ledger balance for the Cash account of $4,027.35 on June 30 and the bank statement as of that date indicates a balance of $4,175.00. When the statement was compared with the cash records, the following facts were determined: 1 There were bank service charges for June of $35.00 2. A bank memo stated that Bao Dai's note for $905.00 and interest of $46.00 had been collected on June 29, and the bank had charged $3.00 for the collection. Any interest revenue has not been accrued. 3. Deposits in transit June 30 were $2.905.00. 4. Cheques outstanding on June 30 totalled $2.126.05 5. 6. 7. 8. On June 29, the bank had charged Cheyenne Spa's account for a customer's NSF cheque amounting to $468.20. A customer's cheque received as a payment on account of $80.00 had been entered as $65.00 in the cash receipts journal by Cheyenne Spa on June 15. Cheque no. 742 in the amount of $481.00 had been entered in the books as $429.00, and cheque no. 747 in the amount of $48.20 had been entered as $567.00. Both cheques were issued as payments on account. In May, the bank had charged a $22.50 Wella Spa cheque against the Cheyenne Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error.