Item 1. Deposits mailed to the bank on September 30 had not been recorded by the bank until October 2 2. A note receivable is collected by the bank for the company, but it is not yet recorded by the company. 3. Cheques written and mailed to payees on October 2 4. Cheque written by another depositor but mistakenly charged against this company's account. 5. NSF cheque from a customer is shown on the bank statement but not yet recorded by the company 6. Bank service charge for September is not yet recorded by the company. 7. Night deposit made on September 30 after the bank closed. 8. Bank fees for cheque printing are not yet recorded by the company. 9. Outstanding cheques to suppliers existed at the end of September. 10. The bank received an electronic funds transfer (EFT) and deposited the amount in the company's account on September 30. The company has not yet recorded this EFT. 11. Interest earned on the September cash balance in the bank is not yet recorded by the company. 12. Deposit made on September 5 and processed by the bank on September 6. Next Bank Balance Book Balance Debit or Credit to Cash Account SA R