entries. 1. Included with the bank statement a check from Bob Simpson for $50 stamped "NSF." 2. A deposit by Jim Grider to his personal account in the amount of $300 for dividends on his General Electric ordinary shares was credited to the company account. 3. The bank statement included a debit memorandum for $27 for two books of blank checks for ABC. 4. The bank statement contains a credit memorandum for $15 interest on the average checking account balance. 5. The daily deposits of March 30 and March 31, for $3,362 and $3,125 respectively, were not included in the bank statement postings. 6. Two checks totaling $316, which were outstanding at the end of February, cleared in March and were returned with the March statement. 7. The bank statement included a credit memorandum dated March 28, 20, for $30 for the monthly interest on a 6-month, $15,000 certificate of deposit that the company owns. 8. Four checks, #8712, #8716 , #8718, #8719, totaling $5,369, did not clear the bank during March. 9. On March 24, 20