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P7-3A On July 31, 2017, Keeds Company had a cash balance per books of s6,140. The statement from Dakota State Bank on that date showed a balance of $7,690.80. A compari- son of the bank statement with the Cash account revealed the following facts. The bank service charge for July was $25 2. The bank collected $1,520 for Keeds Company through electronic funds transfer 3. The July 31 receipts of $1,193.30 were not included in the bank deposits for July. 1. These receipts were deposited by the company in a night deposit vault on July 31 4. Company check No. 2480 issued to L. Taylor, a creditor, for $384 that cleared the bank in July was incorrectly entered in the cash payments journal on July 10 for $348. 5. Checks outstanding on July 31 totaled $1,860.10 6. On July 31, the bank statement showed an NSF charge of $575 for a check received by the company from W. Krueger, a customer, on account