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$[$The following information applies to the questions displayed below.$]$

Organic Food Company's Cash account shows a $$6,500$ debit balance and its bank statement shows $$5,860$ on deposit at the close of business on August $31.$

a$.$ August $31$ cash receipts of $$2,240$ were placed in the bank's night depository after banking hours and were not recorded on the August $31$ bank statement.

b$.$ The bank statement shows a $$220$ NSF check from a customer, the company has not yet recorded this NSF check.

c$.$ Outstanding checks as of August $31$ total $$2,120.$

d$.$ In reviewing the bank statement, an $$180$ check written by Organic Fruits was mistakenly drawn against Organic Food's account.

e$.$ The August $31$ bank statement lists $$120$ in bank service charges; the company has not yet recorded the cost of these services.