Sheffield Industries provided the following information for the month of February. 1. Balance per bank on February 28-$34,194 2. Balance per books on February 28-$35,428 3. Total outstanding checks at February 28-$2,310 4. Debit memoranda: a NSF check from Sanderson, Inc.-$495 b Printing company checks-$31 C Electronic payment to bank for a loan-$2,436. Of this amount. $102 is interest. 9 5 Credit memorandum: EFT from customer for $1.610 A check written this month to City Utilities and cleared the bank at the correct amount of $1,972, but was recorded at $2,051. The bank charged a $291 check of ABC Company against Sheffield Industries' account. 7 8 Deposit in transit on February 28-$1,980