Concord Spa shows a general ledger balance for the Cash account of $4,188.85 on June 30 and the bank statement as of that date indicates a balance of $4,180.00. When the statement was compared with the cash records, the following facts were determined:

1. There were bank service charges for June of $26.00. 2. A bank memo stated that Bao Dais note for $912.00 and interest of $48.00 had been collected on June 29, and the bank had charged $4.00 for the collection. Any interest revenue has not been accrued. 3. Deposits in transit June 30 were $2,960.00. 4. Cheques outstanding on June 30 totalled $2,071.05. 5. On June 29, the bank had charged Concord Spas account for a customers NSF cheque amounting to $533.20. 6. A customers cheque received as a payment on account of $101.00 had been entered as $79.00 in the cash receipts journal by Concord Spa on June 15. 7. Cheque no. 742 in the amount of $509.00 had been entered in the books as $458.00, and cheque no. 747 in the amount of $35.70 had been entered as $548.00. Both cheques were issued as payments on account. 8. In May, the bank had charged a $36.50 Wella Spa cheque against the Concord Spa account. The June bank statement indicated that the bank had reversed this charge and corrected its error.