Daisy Company received a bank statement for February, as follows:

From: Central Bank, Denver, CO 80222

To: Daisy Company, 1313 Williams St., Denver, CO 80218

Date Checks Deposits Balance

Feb. 1 $4,524.80

7 $2,700.33 $8,642.61

9 3,484.81

14 6.00 SC 460.00 CM

16 274.09

21 4,133.60 3,385.49

23 69.69 NSF

28 $6,344.38

SC = Service Charge

NSF =Check Returned

CM = Credit Memo

DM = Debit Memo

The receipt of $460 on February 14 was for a $445 note collected by the bank, plus $20 current interest, minus a $5 service charge. The company