Flounder Company's bank statement for the month ended January 31 showed a balance per bank of $34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows: 1. Cash receipts for January were $87,679 of which $5,240 was outstanding at January 31. 2. 3. 4. 5. 6. 7. The bank statement shows a debit memorandum for $125 for cheque printing charges. Cheque No. 119 payable to Cain Company was recorded in the general journal and cleared the bank for $333. A review of the Accounts Payable subsidiary ledger shows a $121 credit balance in the account of Cain Company and that the payment to it should have been for $369. The total amount of cheques written during January was $75.106 of which $5,959 was outstanding at January 31. Cheque No. 127 was correctly written and paid by the bank for $548. The general journal reflects an entry for Cheque No. 127 as a debit to Accounts Payable and a credit to Cash for $584. The bank returned an NSF cheque from a customer for $730. The bank included a credit memorandum for $18,430, which represents an EFT collection of a customer's account. Prepare a bank reconciliation for Flounder Company at January 31. (List items that increase balance as per bank & books first.)