The cash account of Whispering Winds Corp. shows a general ledger balance of $$3,892\mathrm{.}20$ on June $30,2023.$ The bank statement as at that date shows a balance of $$4,190.$ When the statement was compared with the cash records, the following facts were determined:

There were bank service charges for June of $$30\mathrm{.}00.$

A bank memo stated that a note from Bao Dai for $$910$ and interest of $$38$ had been collected on June $29,$ and the bank had made a charge of $$6\mathrm{.}00$ on the collection. $($No entry had been made on Sheffield's books when Bao Dai's note was sent to the bank for collection.$)$

Receipts for June $30$ of $$2,820$ were not deposited until July $2.$

Cheques outstanding on June $30$ totalled $$2,138,60.$

On June $29,$ the bank had charged Sheffield's account for a customer's NSF cheque amounting to $$454\mathrm{.}60.$

A customer's cheque for $$80$ had been entered as $$55$ in the cash receipts journal by Sheffield on June $15$ as a collection on account.

Cheque no$.742$ in the amount of $$485$ had been entered in the cash book as $$458,$ and cheque no$.747$ in the amount of $$58\mathrm{.}20$ had been entered as $$582.$ Both cheques were issued to pay for cash purchases of equipment.

In May $2023,$ the bank had charged a $$28\mathrm{.}50$ Flounder Corp. cheque against the Whispering Winds Corp. account. The June bank statement showed that the bank had reversed this charge and corrected its error.