Kesler Co. deposits all receipts intact on the day received and makes all payments by cheque. On July 31, 2020, after all posting was completed, its Cash account showed a $10,895 debit balance. However, Kesler's July 31 bank statement showed only $9,972 on deposit in the bank on that day along with the following information a. Outstanding cheques, $2,727 b. Included with the July cancelled cheques returned by the bank was a $46 debit memo for bank services c. Cheque #919. returned with the cancelled cheques, was correctly drawn for $568 in payment of the utility bill and was paid by the bank on July 15. However, it had been recorded with a debit to Utilities Expense and a credit to Cash as though it were for $658. d. The July 31 cash receipts, $3,694, were placed in the bank's night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared