Melissa Jackson, bookkeeper for Kinko Company, cannot prepare a bank reconciliation. The bank statement showed a $3,248.87 balance. Melissas checkbook showed a $3,420.12 balance. Melissa placed a $522.80 deposit in the banks night depository on June 30. The deposit did not appear on the bank statement. The bank included two DMs and one CM with the returned checks: $887.05 DM for NSF check, $13.60 DM for service charges, and $488.30 CM (less $18.00 collection fee) for collecting a $488.30 non-interest-bearing note. Check Number 811 for $143.10 and check Number 912 for $109.50, both written and recorded on June 28, were not with the returned checks. The bookkeeper had correctly written check Number 884, $1,310.00, for a new cash register, but she recorded the check as $1,472.00. The May bank reconciliation showed check Number 748 for $367.30 and check Number 710 for $251.30 as outstanding. The June bank statement included check Number 710 but not check Number 748.