hen Sandhill Holdings Ltd. received its bank statement for the month of October, it showed that the company had a cash balance of 17,340 as at October 31. Sandhill's general ledger showed a cash balance of $18,685 at that date. A comparison of the bank atement and the accounting records revealed the following information: 1. Bank service charges and debit and credit card processing fees for the month were $61. 2. A cheque in the amount of $568 from one of Sandhill's customers that had been deposited during the last week of October was returned with the bank statement as "NSF." 3. Cheque #3421, which was a payment for utilities expenses, had been correctly written for $841 but had been incorrectly recorded in the general ledger as $670. 4. Sandhill had written and mailed out cheques with a value of $2,611 that had not yet cleared the bank account. 5. During the month, the bank collected a $1,960 note receivable plus the outstanding interest of $176 on behalf of Sandhill. The interest had already been accrued by Sandhill. 6. The cash receipts for October 31 amounted to $5,292 and had been deposited in the night deposit chute at the bank on the evening of October 31. These were not reflected on the bank statement for October