On July 31, 2020, Sunland Company had a cash balance per books of $6,104. The statement from Dakota State Bank on that date showed a balance of $7,736. A comparison of the bank statement with the Cash account revealed the following facts. 1 The bank service charge for July was $25. 2 The bank collected $1,670 for Sunland Company through electronic funds transfer. 3. 4. The July 31 receipts of $1,294 were not included in the bank deposits for July. These receipts were deposited by the company in a night deposit vault on July 31. Company check No. 2480 issued to L. Taylor, a creditor, for $362 that cleared the bank in July was incorrectly entered as a cash payment on July 10 for $326. 5. 6. Checks outstanding on July 31 totaled $1,897. On July 31, the bank statement showed an NSF charge of $580 for a check received by the company from W Krueger, a customer, on account.