The Cash account of Ranger Corporation had a balance of $3,590 at October 31, 2021. Included were Koutstanding checks totaling $1,600 and an October 31 deposit of $300 that did not appear on the bank statement. The bank statement, which came from Turnstone State Bank, listed an October 31 balance of $5,390. Included in the bank balance was an October 30 collection of $546 on account from a customer who pays the bank directly. The bank statement also showed a $25 service charge, $14 of interest revenue that Ranger eamed on its bank balance, and an NSF check for $35.