On May 2, 20X1, HPF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $160 that covered an NSF check issued by Doris Fisher, a credit customer. The firms checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30, 20X1, was $3,972.

DATE			TRANSACTIONS
April	1		Balance				$	6,089
	1		Check 1207					100
	3		Check 1208					300
	5		Deposit					350
	5		Check 1209					275
	10		Check 1210					2,000
	17		Check 1211					50
	19		Deposit					150
	22		Check 1212					9
	23		Deposit					150
	26		Check 1213					200
	28		Check 1214					18
	30		Check 1215					15
	30		Deposit					200

FIRST CITY BANK AND TRUST
HPF Vacations				1-877-123-9876
1718 Jade Lane
San Diego, CA 92111-4998
Account Number: 23-11070-08				April 130, 20X1
Activity Summary:
Balance, April 1					$	6,089.00
Deposits and credits						650.00
Withdrawals and debits						(3,100.00	)
Balance, April 30					$	3,639.00
DATE		DESCRIPTION	DEPOSITS/CREDITS					WITHDRAWALS/DEBITS				BALANCE
4/1/X1		Opening balance										$	6,089.00
4/6/X1		Deposit		350.00									6,439.00
4/6/X1		Check No. 1207							100.00				6,339.00
4/10/X1		Check No. 1208							300.00				6,039.00
4/10/X1		Check No. 1209							275.00				5,764.00
4/13/X1		Check No. 1210							2,000.00				3,764.00
4/14/X1		Service fee							6.00				3,758.00
4/20/X1		Deposit		150.00									3,908.00
4/22/X1		Check No. 1211							50.00				3,858.00
4/25/X1		Deposit		150.00									4,008.00
4/26/X1		Check No. 1212							9.00				3,999.00
4/29/X1		Debit for NSF Check							160.00				3,839.00
4/29/X1		Check No. 1213							200.00				3,639.00
		Totals		650.00					3,100.00