Crane Ltd. had a balance in its cash account of $33,000 on December 31,2024 . This included $2,800 of cash receipts from December 31. which had not yet been deposited in the bank. On the same date, its bank account had a balance of $37,044. Comparing the bank statement with the companys records indicated that the following cheques were outstanding on December 31 : The following items were shown on the bank statement and not yet recorded by the company: - $520 deducted for a customer's cheque that was returned to Crene marked NSF. - $470 added as a result of the direct deposit of a taxrefund from the Canada Revenue Agency. - $1.570 added es a result of a note collected by the benkend deposited in the company's account, representing $1.100 of principal and $470 of interest. No interest has befn accrued to date. - $36 deducted for service charges for the month. In the process of preparing the data for its bank reconciliation, the company discoveris that it had madean sirorin recording one of issued in the amount of 5250 , bur the bank precessed it as 5390