Grouper Kayak Company's bank statement for the month of September showed a balance per bank of $6,970. The company's Cash account in the general ledger had a balance of $5,640 at September 30. Other information is as follows: 1 ) (1) Cash receipts for September 30 recorded on the company's books were $5,920 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for $48 for check printing charges. (3) Check No. 119 payable to Blacque Company was recorded in the cash payments journal and cleared the bank for $238. A review of the accounts payable subsidiary ledger shows a $45 credit balance in the account of Blacque Company and that the payment to them should have been for $283. (4) The total amount of checks still outstanding at September 30 amounted to $4,870. (5) Check No. 148 was correctly written and paid by the bank for $207. The cash payment journal reflects an entry for Check No. 148 as a debit to Accounts Payable and a credit to Cash in Bank for $270. (6) The bank returned an NSF check from a customer for $410. (7) The bank included a credit memorandum for $2.775 which represents collection of a customer's note by the bank for the company: principal amount of the note was $2,670 and interest was $105. Interest has not been accrued. Date Account Titles and Explanation Debit Credit Sept. 30 (To correct error in recording Check No. 148) 30 (To record collection of note receivable and interest by the bank) 30 (To record check printing charges) 30 (To record NSF check)