On December $31,2024,$ Sunland Company had a cash balance per books of $$8,967.$ The bank statement on that date showed a

The statement included debit memos of $$48$ for the printing of additional company cheques and $$43$ for bank service

charges.

Cash sales of $$528$ on December $12$ were deposited in the bank. The journal entry to record the cash receipt and the deposit

slip were incorrectly made out and recorded by Sunland as $$852.$ The bank detected the error on the deposit slip and credited

Sunland Company for the correct amount.

The November $30$ deposit of $$998$ was included on the December bank statement. The deposit had been placed in the bank's

night deposit vault on November $30.$

The December $31$ deposit of $$973$ was not included on the December bank statement. The deposit had been placed in the

bank's night deposit vault on December $31.$

Cheques #$1006$ for $$428$ and #$1072$ for $$988$ were outstanding on November $30.$ Of these, #$1072$ cleared the bank in

December. All the cheques written in December except for #$1278$ for $$558,$ #$1284$ for $$648,$ and #$1285$ for $$328$ had cleared

the bank by December $31.$

On December $18,$ the company issued cheque #$1181$ for $$568$ to Novak & Co$.,$ on account. The cheque, which cleared the

bank in December, was incorrectly journalized and posted by Sunland Company for $$685.$

A review of the bank statement revealed that Sunland Company received electronic payments from customers on account of

$$1,888$ in December. The bank had also credited the account with $$38$ of interest revenue on December $31.$ Sunland had no

previous notice of these amounts.

Included with the cancelled cheques was a cheque issued by Sandhill Company for $$598$ that was incorrectly charged to

Sunland Company by the bank.

On December $31,$ the bank statement showed an NSF charge of $$818$ for a cheque issued by W$.$ Lewis, a customer, to Sunland

Company on account. This amount included a $$29$ service charge by the bank. The company's policy is to pass on all NSF fees to the customer.

Prepare the journal entries