May $31,$ JB Games Ltd$.$ received its bank statement from the East Coast Savings Bank showing that JB had a balance of $$13,600.$The company's general ledger showed a cash balance of $$7,900$ at that date. A comparison of the bank statement and the accounting records revealed the following information:$1.$ A cheque from one of JB$\text{'}$s customers in the amount of $$1,320$ that had been deposited during the last week of May was returned with the bank statement as NSF$\mathrm{.}2.$ Bank service charges for the month were $$60\mathrm{.}3.$ The company had written and mailed out cheques with a value of $$4,830$ that had not yet cleared the bank$\mathrm{.}4.$ Cheque #$791,$ which was a payment for advertising expenses of $$780,$ was incorrectly recorded in the general ledger as $$870\mathrm{.}5.$ During the month, one of JB$\text{'}$s customers paid their account using an electronic funds transfer. Their payment was for $$3,360\mathrm{.}6.$ The cash receipts for May $31$ amounted to $$1,200$ and had been deposited in the night drop slot at the bank on the evening of May $31.$ These were not reflected on the bank statement for May. Wrute tye cash balance reported on the statement of finanacial position