Kay Breeze receives the March bank statement for success systems on April 11, 2005. The March 31 bank statement shows and ending cash balance of $77,354. A comparison of the bank statement with the general ledger Cash account, No. 101, reveals the following:

1. Breeze notices that the bank erroneously cleared a $500 check against her account that she did not issue. The check documentation included with the bank statement shows that this check was actually issued by a company named Sierra Systems.
2. On March 25, the bank issues a $50 debit memorandum for the safety deposit box that Success Systems agreed to rent from the bank beginning March 25.
3. On March 26, the bank issues a $102 debit memorandum for printed checks that Success Systems ordered from the bank.
4. On March 31, the bank issues a credit memorandum for $33 interest-earned on Success Systems checking account for the month of March.
5. Breeze notices that the check she issued for $128 on March 31, 2005, has not yet cleared the bank.
6. Breeze verifies that all deposits made in March do appear on the March bank statement.