On July $31,$ Cullumber Ltd$.$ had a cash balance of $$13,440$ in its general ledger. The bank statement from the Caisse Populaire on that date showed a balance of $$24,217.$ A comparison of the bank statement with the Cash account revealed the following:

The bank statement included service charges and debit and credit card processing fees of $$123.$

The bank statement included electronic collections from customers on account totalling $$6,480.$ Cullumber had not recorded the EFT.

A deposit of $$3,750$ made by another company was incorrectly added to Cullumber's account by the Caisse Populaire.

Salaries of $$4,480$ were paid electronically during the month. The company has already recorded these.

Cheques outstanding on June $30$ totalled $$2,910.$ Of these. $$2,240$ worth cleared the bank in July. All cheques written in July cleared the bank in July.