following facts. 1. The bank service charge for July was $22.00. 2. The bank collected $1,650.00 for Windsor through electronic funds transfer. 4. Company check No. 2480 issued to L. Taylor, a creditor, for $364.00 that cleared the bank in July was incorrectly recorded as a cash payment on July 10 for 5. Checks outstanding on July 31 totaled $1,972.10. 6. On July 31 , the bank statement showed an NSF charge of $705.00 for a check received by the company from W. Krueger, a customer, on account