NFHWPPN!' H CHECK WHILE.\" Ul'l [TIE EIUCILJLIHI. Ul anappy LUITIFIElFIy WES ITIISEEKEI'IIY CIEEIBU Ul'l UL.\" 'dCEI'JLII'IL The bank statement included a debit memorandum for a check printing charge. Cash deposited for the last two days in December was not included in the bank balance. The bank collected a note receivable plus interest on our behalf. A check received from one of our customers was returned NSF. Six checks written by the company had not yet cleared the bank as of the statement date. The statement included a debit memorandum for an EFI' to a supplier. The statement included a debit memorandum for the December service charge