On August 31, 20X1, the balance in the checkbook and the Cash account of the Dry Creek Bed and Breakfast was $12,246. The balance shown on the bank statement on the same date was $13,177. Notes The firms records indicate that a $1,410 deposit dated August 30 and a $697 deposit dated August 31 do not appear on the bank statement. A service charge of $9 and a debit memorandum of $300 covering an NSF check