Cottage $Co.$ deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on December $31,$ its Cash account shows a debit balance of $$18,623.$ The company's bank statement as of December $31$ shows an ending cash balance of $$16,021.$ The following information was also available.

Outstanding checks as of December $31$ total $$2,311.$

Included with the bank statement was a debit memo in the amount of $$85$ for service charges.

Check No$.2519,$ listed with the canceled checks, was correctly drawn for $$855$ in payment of a utility bill on December $16.$ The company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $$950.$

The December $31$ cash receipts of $$3,575$ were placed in the bank's night depository after banking hours and were not recorded on the December $31$ bank statement.

The bank deducted $$1,348$ for an NSF check from a customer deposited on December $10.$