On October 31, Long Company's Cash account had a balance of $24,800. On that date, the bank statement had a balance of $32,910. Analysis of the bank statement and comparison of the statement and records indicated the following: DBank collection of note on our behalf 'I C] Bank service charge I C] Customer's returned check, NSF Dposits in transit at the end of October C] Interest revenue on note C] Outstanding checks at the end of October 6,480 In reviewing the records, Long Companyr also discovered the following error: A check for $290 in legal expense was incorrectly recorded on the books as $920