On October 31, 2021, Blossom Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,161. A comparison of the statement with the Cash account revealed the following:

1.		The statement included debit memos of $41 for the printing of additional company cheques and $36 for bank service charges.
2.		Cash sales of $417 on October 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Blossom as $741. The bank detected the error on the deposit slip and credited Blossom Company for the correct amount.
3.		The September 30 deposit of $991 was included on the October bank statement. The deposit had been placed in the banks night deposit vault on September 30.
4.		The October 31 deposit of $966 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31.
5.		Cheques #1006 for $421 and #1072 for $981 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $551, #1284 for $641, and #1285 for $321 had cleared the bank by October 31.
6.		On October 18, the company issued cheque #1181 for $679 to Helms & Co., on account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Blossom Company for $796.
7.		A review of the bank statement revealed that Blossom Company received electronic payments from customers on account of $1,881 in October. The bank had also credited the account with $31 of interest revenue on October 31. Blossom had no previous notice of these amounts.
8.		Included with the cancelled cheques was a cheque issued by Lasik Company for $591 that was incorrectly charged to Blossom Company by the bank.
9.		On October 31, the bank statement showed an NSF charge of $811 for a cheque issued by W. Hoad, a customer, to Blossom Company on account. This amount included a $22 service charge by the bank. The company's policy is to pass on all NSF fees to the customer.

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