During his first year in college, Mark Sutherland opened a checking account at the First National Bank of Westerly. Nebraska. His account does not have a minimum balance requirement, but he does pay a monthly service charge of $3,00. Mark has just received his first monthly bank statement and notices that the end-of-month balance on the statement is quite different from the end-of-month balance he shows in his check record. The bank statement and Mark's check record are summarized below