Flint Coffee Limited's bank statement for the month of November 2022 showed a balance per bank of $7,200. The company's general ledger Cash account showed a balance of $5,859 at November 30. Other information is as follows: 1. Cash receipts for November 30 recorded on the company's books were $5,400, but this amount does not appear on the bank statement. 2. The bank statement shows a debit memorandum for $80 for cheque printing charges. 3. Cheque # 119 payable in the amount of $258 to Holt Corporation was recorded in the general journal and cleared the bank for $258. A review of the accounts payable records shows a $27 credit balance in Holt's account and that the total payment should have been for $285. 4. The total amount of cheques outstanding at November 30 was $6,076. 5. Cheque #138 was correctly written and paid by the bank for $549. The cash payment journal reflects an entry for Cheque #138 as a debit to Accounts Payable and a credit to Cash for $594. 6. The bank returned an NSF cheque from a customer for $760. 7. The bank statement included a deposit for $1,460, which represents the electronic collection of customer accounts which have not yet been recorded on the company's books.