Sage Hill Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farms.On May 31, 2022, the companys Cash account showed a balance of $6,963.90. The bank statement frlm Euporia State Bank on that date showed the following balance of 7,093.00.

A comparison of the details on the bank statement with the details kn the Cash account eecealed the followinf facts.

1. The statement included a debit memo of $65.00 for the printing of additional company checks.

Cash sales of $908.15 on May 12 were deposited in the bank. The cash receipts record and the deposit slip were incorrectly made for $958.15. The bank credited Sage Hill Company for the correct amo

Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1.905.15.

On May 18, the company issued check No. 1181 for $686.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly recorded by Sage Hill Company for $668.00.

$2,840.00 was collected by the bank for Sage Hill Company on May 31 for a note receivable through electronic funds transfer.

Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $335.00 that was incorrectly charged to Sage Hill Company by the bank.

On May 31, the bank statement showed an NSF charge of $505.00 for a check issued by Sara Ballard, a customer, to Sage Hill Company on account.

The bank statement from Emporia State Bark on that dace showed the following balsince. 1. Thestitement included a debit memo of $55. 00 for the prinsing of additional comparychechs 1. Oitetandirs cheds at Mar 31 totaled 5767.25 and deposits in tramit weie 51.906,15