On July 31, 2022, Teal Mountain Company had a cash balance per books of $6,340. The statement from Dakota State Bank on that date showed a balance of $7.890.80. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank service charge for July was $21. 2. The bank collected $1,720.00 for Teal Mountain Company through electronic funds transfer. 3. 4. The July 31 receipts of $1,397.30 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 $374 that cleared the bank in July was incorrectly entered in the cash payments record on July 10 for $347. 5. Checks outstanding on July 31 totaled $2,051.10. 6. On July 31, the bank statement showed an NSF charge of $775.00 for a check received by the company from W. Krueger, a customer, on account. (a)