On May 31, 2008, James Logan Company had a cash balance per books of $6,648.21. The bank statement from Farmers State Bank on that date showed a balance of $6,496.13. A comparison of the statement with the cash account revealed the following facts. The statement included a debit memo of $42.33 for the printing of additional company checks. Cash sales of $838.25 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $888.25. The bank credited Logan Company for the correct amount. Outstanding checks at May 31 totaled $598.83. Deposits in transit were $1,812.83. On May 18, the company issued check No. 1181 for $585.00 to Barry Trest, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Logan Company for $558.00. A $2,572 note receivable was collected by the bank for Logan Company on May 31 plus $80.91 interest. The bank charged a collection fee of $17.02. No interest has been accrued on the note. Included with the cancelled checks was a check issued by Bridgetown Company to Tom Lujak for $759.84 that was incorrectly charged to Logan Company by the bank. On May 31, the bank statement showed an NSF charge of $694.80 for a check issued by Sandy Grifton, a customer, to Logan Company on account