Sal's Surf Shop deposits all receipts in the bank and makes all payments by check. On July 31 the cash account had a balance of $6,105.42.The bank statement on July 31 reported a balance of $4,146.46.Upon comparing the bank statement to the books, the following items were found.

a. A bank debit memo issued for an NSF check from a customer of $21.25.

b. A bank credit memo issued for interest of $8.50 earned during the month.

c. During the evening of July 31, a deposit of $1,948.25 was made, which is not shown on the bank statement.

d. A bank debit memo issued for $18.50 for bank service charges.

e. Checks for the amounts of $34.00, $17.85, and $93.25 were written during July but have not yet been received by the bank.

f. The reconciliation from the previous month, June, showed outstanding checks of $260.80. One of these checks in the amount of $7.38 has not yet been received by the bank.

g. After comparing the canceled checks to the bank statement, it was discovered that a check written for the amount of $18.90 was deducted as $19.80 by the bank.

h. It was discovered that a check written to a creditor in the amount of $145.60 was recorded in the books as $14.56.