Current Attempt in Progress On October 31, 2021, Sunland Company had a cash balance per books of $8.967. The bank statement on that date showed a balance of $10,168. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $48 for the printing of additional company cheques and $43 for bank service charges. 2. Cash sales of $528 on October 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Sunland as $852. The bank detected the error on the deposit slip and credited Sunland Company for the correct amount. 3. The September 30 deposit of $998 was included on the October bank statement. The deposit had been placed in the bank's night deposit vault on September 30. 4 The October 31 deposit of $973 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31. 5. Cheques #1006 for $428 and #1072 for $988 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $558. #1284 for $648, and #1285 for $328 had cleared the bank by October 31. 6. On October 18, the company issued cheque #1181 for $568 to Helms & Co., on account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Sunland Company for $685. 7 A review of the bank statement revealed that Sunland Company received electronic payments from customers on account of $1,888 in October. The bank had also credited the account with $38 of interest revenue on October 31. Sunland had no previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Lasik Company for $598 that was incorrectly charged to Sunland Company by the bank. 9. On October 31, the bank statement showed an NSF charge of $818 for a cheque issued by W. Hoad, a customer, to Sunland Company on account. This amount included a $29 service charge by the bank. The company's policy is to pass on all NSF fees to the customer SUNLAND COMPANY Bank Reconciliation October 31, 2021 $ > $ > $ > > $