Gulf corporation deposits all of its cash and cheques received in the bank on the same day and makes all cash payments by issuing a cheque. At the close of business on September 30, 2019, its Cash account shows a $7,000 debit balance. Gulf corporations September 30^th bank statement shows $7,900 deposits in the bank. The following prospective reasons were discovered for difference in the balances.

1. The September 30^th bank statement included a $120 debit memorandum for bank service charges.
2. Check No. 9881, listed with the cancelled check, was correctly drawn for $1,293 in payment of a utility expense on September 15^th. Gulf corporation mistakenly recorded it with a debit to utilities expense and a credit to cash in the amount of $1,239.
3. Outstanding checks as of September 30^th are total $2,674.
4. The September 30^th cash receipts of $1,900 were placed in the banks night depository after banking hours and were not recorded on the September 30^th bank statement.
5. It is noted in the bank statement that an amount of $300 is directly credited in the companys bank account as interest income, this has not been reported in the companys cash book.