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On August 1, 20X1, the accountant for Western Exports downloaded the company's July 31, 20X1, bank statement from the bank's Website. The balance shown on

On August 1, 20X1, the accountant for Western Exports downloaded the company's July 31, 20X1, bank statement from the bank's Website. The balance shown on the bank statement was $28,810. The July 31, 20X1, balance in the Cash account in the general ledger was $13,687. Jenny Iglesias, the accountant for Western Exports, noted the following differences between the bank's records and the company's Cash account in the general ledger. An electronic funds transfer for $14,900 from Defontaine Equipment, a customer located in France, was received by the bank on July 31. Check 1422 was correctly written and recorded for $1,200. The bank mistakenly paid the check for $1,230. The accounting records indicate that Check 1425 was issued

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