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The cash account for Interactive Systems at February 28, 2011 indicated a balance of $8,735. The bank statement indicated a balance of $13,333 on February

The cash account for Interactive Systems at February 28, 2011 indicated a balance of $8,735. The bank statement indicated a balance of $13,333 on February 28, 2011. Comparing the bank statement and the accompanying canceled checks and memos with the records reveals the following reconciling items:

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