Pina Company's bank statement for the month ended January 31 showed a balance per bank of $34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows: 1. Cash receipts for January were $87,679, of which $5,201 was outstanding at January 31. 2 The bank statement shows a debit memorandum for $95 for cheque printing charges. 3. Cheque no. 119 payable to Wildhorse Company was recorded in the general journal and cleared the bank for $303. A review of the Accounts Payable subsidiary ledger shows a $91 credit balance in the account of Wildhorse Company and that the payment to it should have been for $394. 4 The total amount of cheques written during January was $75,046, of which $5,899 was outstanding at January 31. 5. Cheque No. 127 was correctly written and paid by the bank for $547. The general journal reflects an entry for cheque no. 127 as a debit to Accounts Payable and a credit to Cash for $574; 6 The bank returned an NSF cheque from a customer for $670 7 The bank included a credit memorandum for $18.370, which represents an EFT collection of a customer's account.