Culver Coffee Limited's bank statement for the month of November 2022 showed a balance per bank of $7.190. The company's general ledger Cash account showed a balance of $5,849 at November 30. Other information is as follows: 1. Cash receipts for November 30 recorded on the company's books were $5,390, but this amount does not appear on the bank statement 2. The bank statement shows a debit memorandum for $78 for cheque printing charges. 3. Cheque #119 payable in the amount of $258 to Holt Corporation was recorded in the general journal and cleared the bank for $ $258. A review of the accounts payable records shows a $27 credit balance in Holt's account and that the total payment should have been for $285 4. The total amount of cheques outstanding at November 30 was $6,055. 5. Cheque #138 was correctly written and paid by the bank for $539. The cash payment journal reflects an entry for Cheque #138 as a debit to Accounts Payable and a credit to Cash for $593. 6. The bank returned an NSF cheque from a customer for 5750. 7. The bank statement included a deposit for $1.450, which represents the electronic collection of customer accounts which have not yet been recorded on the company's books Cash balance per Bank $ 7,190 Add v: Deposit in transit Less : Outstanding cheques 6,055 Reconciled cash balance per bank Cash Balance per Books Add V: Electronic collections $ 1.450 Add V: Accounts payable error 54 IN Less Cheque printing 78 Less NSF cheque 750 Reconciled cash balance per books