emergency

Gulr corporation deposits all of its cash and choques received in the book on the same day and mukes all cash payments by issuing a chepe. At the close of business on September 30,2019, its Cash account shows a 87.000 debit balance, Gulf corporation's September 30th bank statement shows 57.900 deposits in the bank. The following prospective reasons were discovered for difference in the balances The September 30th bank statement included a $120 debit memorandum for bank service charges. Check No. 9881, listed with the cancelled check, was correctly drawn for $1.293 in payment of an utility expense on September 15th. Gutt corporation mistakenly recorded it with a debit to utilities expense and a credit to cash in the amount of S1 239 c Outstanding checks as of September 30th are total s2,674. d The September 30th cash receipts of $1.900 were placed in the bank's night depository atter banking hours and were tot recorded on the September 30th bank statement It is noted in the bank statement that an amount of $300 is directly credited in the company's bank account as interest income, this has not been reported in the company's cash book