per bank and per book

The statement from Bank of America on December 31 showed a balance of $26,130 and the

cash balance per books is $26,100 . A comparison of the bank statement with the Cash account revealed the following facts.

1. The bank collected a note receivable of $2,200 for North Company on December 15. 2. The December 31 receipts were deposited in a night deposit of $2,700 on December 31. These deposits were recorded by the bank in January. 3. Checks outstanding on December 31 totaled $1,210. 4. On December 31, the bank statement showed an NSF charge of $680 for a check received by the company from Zain, a customer, on account.