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) (2) (3) Cash receipts for September 30 recorded on the company's books were $5,920 but this amount does not appear on the bank statement The bank statement shows a debit memorandum for $48 for check printing charges. 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. The total amount of checks still outstanding at September 30 amounted to $4,870. 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, The bank returned an NSF check from a customer for $410. 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. (4) (5) (6) (7)