On December 31,2024, Sunland Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,168. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $48 for the printing of additional company cheques and $43 for bank service charges. 2. 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. 3. 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 . 4. 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. 5. 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 . 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. 8. Included with the cancelled cheques was a cheque issued by Sandhill Company for $598 that was incorrectly charged to Sunland Company by the bank. 9. 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. Question 9 of 10 /18 SUNLAND COMPANY Bank Reconciliation $ $