On December 31,2024, Carla Vista Company had a cash balance per books of 58,967 . The bank statement on that date showed a balance of $10,169. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $49 for the grinting of additional company dheques and $44 for bank service charges 2. Cash sales of $639 on December 12 were deposited in the bank. The journal entry to record the cash receips and the deposit ship were incorrectly made out and recorded by Carla Vista as $963. The bank detected the error on the deposit slip and credited Carta Vista Compary for the coerect amount. 3. The November 30 deposit of $999 was included on the December bank statement. The deposit had been placed in the banks night deposit vault on November 30 . 4. The December 31 deposit of $974 was not included on the December bank statement. The deposit had been placod in the bank's night deposit vault on December 31. 5. Cheques 21008 for $429 and a 1072 for $939 were outstanding on November 30 . Of these, a 1072 cleared the bank in December. All the cheques written in December except for $1278 for $559, $1284 for $649, and 11285 for $329 had cleared the bank by December 31. 6. On December 18, the company issued cheque 21181 for $679 to Pharoah & C0. on account, the cheque, which cleared the bank in December, was incorrectly journalized and posted by Carla Vista Company for $796 7. A review of the bank statement revealed that Carla Vista Company received electronic pyments from customers on account of \$1.8.89 in December. The bank had also credited the accourit with $39 ESinterest revenue on December 31 Carla Vista had noprevious notice of these amounts. B. Included with the cancelled cheques was a cheque issuod by Martinez Compary for \$59? that was incorrectlycharged to Carla Vista Company by the bank: 9. On December 31, the bank itatement showed an N5F, charge of So19 for a cheque iswed by W, tee, a customer, to Carla Vista Company on account. This amount induded a $30 service charge by the bank. The company's policy is to pass on all NSF fees to the customer