Nolan Company's cash account shows a $24,767 debit balance and its bank statement shows $24,845 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $2,468. The June 30 bank statement lists $27 in bank service charges; the company has not yet recorded the cost of these services. In reviewing the bank statement, a $50 check written by the company was mistakenly recorded in the companys books as $59. June 30 cash receipts of $2,405 were placed in the banks night depository after banking hours and were not recorded on the June 30 bank statement. The bank statement included a $33 credit for interest earned on the companys cash in the bank