The cash records of Sheridan Ceramics show the following four situations. For July: 1. 2. For September: 3. The June 30 bank reconciliation indicated that deposits in transit total 746. During July, the general ledger account Cash shows deposits of 15,940, but the bank statement indicates that only 15,740 in deposits were received during the month. The June 30 bank reconciliation also reported outstanding checks of 691. During the month of July, Sheridan's books show that 18,120 of checks were issued. The bank statement showed that 16,730 of checks cleared the bank in July. In September, deposits per the bank statement totaled 27,280, deposits per books were 26,310, and deposits in transit at September 30 were 2,300. In September, cash disbursements per books were 23,960, checks clearing the bank were 25,300, and outstanding checks at September 30 were 2,580. There were no bank debit or credit memoranda. No errors were made by either the bank or Sheridan Ceramics.