The Batman Boat Company's bank statement for the month of October, 201 showed a balance per bank of $10,000. The company's Cash account in the general ledger had a balance of $8,659 at October 30 . Other information is as follows: (1) Cash receipts for October 31 recorded on the company's books were $6,000 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for $40 for check printing charges. (3) Check No. 129 payable to Haris Company was recorded in the cash payments journal and cleared the bank for $248. A review of the accounts payable subsidiary ledger shows a $36 credit balance in the account of Haris Company and that the payment to them should have been for $284. (4) The total amount of checks still outstanding at October 31 amounted to $5,800. (5) Check No. 148 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Check No. 148 as a debit to Accounts Payable and a credit to Cash in Bank for $490. (6) The bank returned an NSF check from a customer for $560. (7) The bank included a credit memorandum for $2,060 which represents collection of a customer's note by the bank for the company; principal amount of the note was $1,950 and interest was $110. Interest has not been accrued