On October 31, 2021, Carla Vista Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,158. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $38 for the printing of additional company cheques and $33 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 Carla Vista as $741. The bank detected the error on the deposit slip and credited Carla Vista Company for the correct amount. 3. The September 30 deposit of $988 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 $963 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 $418 and #1072 for $978 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $548, #1284 for $638, and #1285 for $318 had cleared the bank by October 31. 6. On October 18, the company issued cheque #1181 for $346 to Helms & Co., on account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Carla Vista Company for $463. 7. A review of the bank statement revealed that Carla Vista Company received electronic payments from customers on account of $1,878 in October. The bank had also credited the account with $28 of interest revenue on October 31. Carla Vista had no previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Lasik Company for $588 that was incorrectly charged to Carla Vista Company by the bank. 9. On October 31, the bank statement showed an NSF charge of $808 for a cheque issued by W. Hoad, a customer, to Carla Vista Company on account. This amount included a $19 service charge by the bank. The company's policy is to pass on all NSF fees to the customer.