Melissa Jackson, bookkeeper for Kinko Company, cannot prepare a bank reconciliation. The bank statement showed a $3,567.87 balance. Melissas checkbook showed a $3,687.12 balance. Melissa placed a $559.80 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: $736.45 DM for NSF check, $10.40 DM for service charges, and $429.90 CM (less $14.00 collection fee) for collecting a $429.90 non-interest-bearing note. Check Number 811 for $178.70 and check Number 912 for $172.30, both written and recorded on June 28, were not with the returned checks. The bookkeeper had correctly written check Number 884, $1,325.00, for a new cash register