On March 31, Pronghorn Corporation showed a cash balance on their books of $13,900. The bank statement from the companys bank showed a month end balance of $17,677. On reviewing the bank statement, the following items were discovered:

1.		A deposit made on March 29 for $4,500 did not appear on the bank statement.
2.		Cheques written in the month of March but that did not appear on the bank statement were as follows:

Cheque # 6341		$4,540
Cheque # 6342		320
Cheque # 6346		45
Cheque # 6347		1,070
Cheque # 6348		870

3.		The bank credited Pronghorns account for $540 on March 19. This deposit did not belong to Pronghorn, but belonged to another company and was posted in error.
4.		The bank statement showed receipt of a wire transfer of $1,300 in payment of a note receivable, as well as $117 interest.
5.		According to the bank statement, $45 was deducted from Pronghorns account for service charges.
6.		The bank cleared cheque # 6281 for $1,040; however, the cheque was recorded in Pronghorns records at $860. Research showed the bank was correct, and the cheque was recorded incorrectly in Pronghorns books. The cheque was written in payment of rent.
7.		A cheque for $300 from one of Pronghorns customers was rejected by the bank due to insufficient funds (NSF).