The cash account of Splish Co. showed a ledger balance of $22,679.53 on June 30, 2017. The bank statement as of that date showed a balance of $24,070.00. Upon comparing the statement with the cash records, the following facts were determined. 1. There were bank service charges for June of $145.00. 2. A bank memo stated that Bao Dais note for $6,960.00 and interest of $208.80 had been collected on June 29, and the bank had made a charge of $31.90 on the collection. (No entry had been made on Splishs books when Bao Dais note was sent to the bank for collection.) 3. Receipts for June 30 for $19,662.00 were not deposited until July 2. 4. Checks outstanding on June 30 totaled $12,389.09. 5. The bank had charged the Splish Co.s account for a customers uncollectible check amounting to $1,468.56 on June 29. 6. A customers check for $522.00 (as payment on the customers Accounts Receivable) had been entered as $348.00 in the cash receipts journal by Splish on June 15. 7. Check no. 742 in the amount of $491.00 had been entered in the cash journal as $419.00, and check no. 747 in the amount of $337.56 had been entered as $3,375.60. Both checks had been issued to pay for purchase of equipment and were payments on Splishs Accounts Payable.