The cash records ofSandhill Companyshow the following.

For July:

1.The June 30 bank reconciliation indicated that deposits in transit total $640. During July, the general ledger account Cash shows deposits of $17,550, but the bank statement indicates that only $15,860in deposits were received during the month.2.The June 30 bank reconciliation also reported outstanding checks of $900. During the month of July,Sandhill Companybooks show that $19,150of checks were issued, yet the bank statement showed that $16,680of checks cleared the bank in July.

For September:

3.In September, deposits per bank statement totaled $26,180, deposits per books were $25,590, and deposits in transit at September 30 were $2,640.4.In September, cash disbursements per books were $23,710, checks clearing the bank were $25,000, and outstanding checks at September 30 were $2,060.