Martinez Company's bank statement for the month ended January $31$ showed a balance per bank of $$34,728.$ The company's Cash balance at January $31$ was $$16,398.$ Other information is as follows:

Cash receipts for January were $$87,679,$ of which $$5,252$ was outstanding at January $31.$

The bank statement shows a debit memorandum for $$110$ for cheque printing charges.

Cheque no$.119$ payable to Cullumber Company was recorded in the general journal and cleared the bank for $$318.$ A review of the Accounts Payable subsidiary ledger shows a $$1,6$ credit balance in the account of Cullumber Company and that the payment to it should have been for $$424.$

The total amount of cheques written during January was $$75,076,$ of which $$5,929$ was outstanding at January $31.$

Cheque No$.127$ was correctly written and paid by the bank for $$218.$ The general journal reflects an entry for cheque no$.127$ as a debit to Accounts Payable and a credit to Cash for $$281.$

The bank returned an NSF cheque from a customer for $$700.$

The bank included a credit memorandum for $$18,400,$ which represents an EFT collection of a customer's account.