Rogue One's bank statement for the month of December Year 1 showed a balance per bank of $7,000. The company's general ledger Cash account showed a balance of $5,659 at December 31.Other information is as follows:

1. Cash receipts for December 31 recorded on the company's books were $5,200, but this amount does not appear on the bank statement.
2. The bank statement shows a debit memorandum for $40 for cheque printing charges.
3. Cheque #119 payable to Darth Vader was recorded in the general journal and cleared the bank for $248. A review of the accounts payable records shows a $36 credit balance in Darth Vader's account and thatthe payment should have been for $284.
4. The total amount of cheques outstanding at December 31 was $5,800.
5. Cheque #138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Cheque #138 as a debit to Accounts Payable and a credit to Cash for $490.
6. The bank returned an NSF cheque from a customer for $560.
7. The bank included a credit memorandum for $1,260, which represents the electronic collection of customer accounts.

A bank reconciliation for Rogue One Limited at December 31, Year 1.