Harrison Company maintains a checking account at the First National City Bank. The bank provides a bank statement along with canceled checks on the last day of each month. The July 2021 bank statement included the following information:

Balance, July 1, 2021 $ 56,928 Deposits 180, 500 Checks processed (193, 610) Service charges (80) NSF checks (1, 700) Monthly payment on note, deducted directly by bank from account (includes $720 in interest) (3, 820) Balance, July 31, 2021 $ 38, 218