Dixon Truckings bank statement for December 31, 2020 showed a cash balance of $12,400 while the companys Book balance indicated $10,200 for same date. During the month, the following were the transactions: a) There were three cheques in transit, i.e., cheque # 20 for $300; cheques #25 for $600 and cheque #28 for #150. b) The companys deposit for $650 was made evening of Dec.31st and did not appear as part of the December statement. c) The bank put through a Debit Memo for $100 and a service charge for $100 on Dec.28th d) Cheque #25 was incorrectly cleared for $750 by the Bank due to its error. The correct amount of the cheque was $600. e) The Bank deposited a Credit Memo of $1,700 on Dec.28th. f) The Company found out that it had by error recorded the Dec.31st deposit of $650 as $500