The Blossom Boat Company's bank statement for the month of November showed a balance per bank of $8,400. The company's Cash account in the general ledger had a balance of $7,086 at November 30. Other information is as follows: (1) (2) (3) (4) (5) Cash receipts for November 30 recorded on the company's books were $7,160 but this amount does not appear on the bank statement. The bank statement shows a debit memorandum for $60 for check printing charges. Check No. 119 payable to Wildhorse Company was recorded in the cash payments journal and cleared the bank for $167. A review of the accounts payable subsidiary ledger shows a $9 credit balance in the account of Wildhorse Company and that the payment to them should have been for $176. The total amount of checks still outstanding at November 30 amounted to $5,510. Check No. 138 was correctly written and paid by the bank for $506. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $560. (6) The bank returned an NSF check from a customer for $510. (7) The bank included a credit memorandum for $3,480 which represents a collection of a customer's note by the bank for the company; the principal amount of the note was $3,360 and interest was $120. Interest has not been accrued. BLOSSOM BOAT COMPANY Bank Reconciliation November 30 Cash Balance Per Bank Add : Accounts Payable Error Add : Collection of Note and Interest Adjusted Cash Balance Per Books Adjusted Cash Balance Per Books + : A a A 7086 54 7140 3480 +A $ 10620 +A $ $