James Enterprise deposits all cash receipts on the day when they are received and it makes all cash payments by check. Considering the company's fiscal year to be April-March. At the close of business on March 31, its Cash account shows a debit balance of $36,606. The company's bank statement as of March 31 shows an ending cash balance of $31,842. The following information was also available. Outstanding checks as of March 31 total $4,522. Included with the bank statement was a debit memo in the amount of $70 for service charges. Check No. 2519, listed with the canceled checks, was correctly drawn for $805 in payment of a utility bill on March 16. The company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $895. The March 31 cash receipts of $6,850 were placed in the bank's night depository after banking hours and were not recorded on the March 31 bank statement. The bank deducted $2,456 for an NSF check from a customer deposited on March 10