The Cash in Bank Account of Dollar Company disclosed a balance of 203,000 as of December 31. Thebank statement as of December 31 showed a balance of 106,000. Upon comparing the bank statementwith the cash records, the following facts were developed:

A.The companys account was charged on December 26 for a customers uncollectible checkamounting to 30,000.

B.A two-month, 17%, 60,000 customers note dated October 25, discounted on November 25 wasdishonored on December 25, and the bank charged the company 62,000, which included aprotest fee of 2,000.

C.A customers check for 15,400 was entered as 14.500 by both the depositor and the bank butwas later corrected by the bank.

D.Check No. 142 for 12,425 was entered in the cash disbursements journal as 12, 245 and check no.156 of 3290 was entered as 32, 900.

E. Bank service charges of 1830 for December were not recorded on the books.

F. A bank memo stated that a customers note for 25,000 and interest of 1000 had beencollected on December 28; and the bank charged 500. (No entry was made in the books)