The cash account of Concord Corporation shows a ledger balance of $3,968.70 on June 30, 2020. The bank statement as at that date shows a balance of $4,128. When the statement was compared with the cashrecords, the following facts were determined: 1. There were bank service charges for June of $30. A bank memo stated that a note from Bao Dai for $880 and interest of $34 had been collected on June 29, and the bank had 2. made a charge of $6.50 on the collection. (No entry had been made on Concord's books when Bao Dai's note was sent to the bank for collection.) 3. Receipts for June 30 of $2,890 were not deposited until July 2 . 4. Chepues outstanding on June 30 totalled $2,124,80. 5. On June 29, the bank had charged Concord Corporation's accohint for a custoner's NSF cheque anounting to $43.40. 6. A customer's cheque for $100 had been entered as $60 in the cash receipts journal by Concord Corporation on June 15 as a collection on account. 7. Cheque no. 742 in the amolait of $486 had been entered in the cash book as $425, and cheque no. 747 in the amount of $58.60 had been entered as $580. Both cheques were issued to pay for cash parchases of ecuipment. 8. In May 2020, the bank had charged a \$26.50 Cheyenne Corp. cheque against the Concord Corporation actount. The June bank statement showed that the bank had reversed this charge and corrected its efrow