The Bubbles Company's bank statement for the month of September indicated a balance of $12,000. The company's cash account in the general ledger showed a balance of $7,920 on September 30. Other relevant information includes the following:

1. Deposits in transit on September 30 total $1,000.
2. The bank statement shows a debit memorandum for a $100 check printing charge.
3. Outstanding checks as of September 30 totaled $3,000.
4. Check No. 276 was correctly written and paid by the bank for $574. The check was recorded in the accounting records as a debit to accounts payable and a credit to cash for $754