The cash balance per the books of Widget Company is $91,178 on November 30, 2021. The bank statement for Widget shows a cash balance of $98,008 on November 30. The following additional items were noted: 2. A deposit of $18,600 made by Widget on November 30 was not recorded by the bank until December 2. Outstanding cheques (cheques written by Widget but not yet cleared by the bank) at Oct. 31 were: #1012 for $10,500 #1044 for $5,100 #1078 for $3,500 Outstanding cheques (cheques written by Widget but not yet cleared by the bank) at Nov. 30 are: 3. #1044 for $5,100 #1110 for $15,000 #1168 for $9,200 #1198 for $ 800 A review of the bank statement revealed that Widget Company received electronic payments from customers on account of $925 in November. The bank has also credited Widget's account with $17 of interest revenue on November 30. Widget had no previous notice of these amounts. The bank statement showed an NSF charge on November 30 of $3,420. A cheque for $3,400 from a customer, Bodington Consulting Limited, which had been deposited in November, was returned by the bank on November 30 marked "NSF." The bank charged Widget Company $20 for the returned cheque. 4