The company has received a $3,000 loan from the bank that was deposited into its bank account but was not recorded in the company records. A $250 cheque was not returned with the bank statement though it was paid by the bank. Cheques amounting to $4,290 shown as outstanding on the November reconciliation still have not been returned by the bank. A collection of a note receivable for $1,000 made by the bank has not been previously reported to Goertzen. This includes interest earned of $50. The bank has erroneously charged Goertzen with a $1,100 A $350 cheque made out by Fynn Company and deposited by Goertzen has been returned by the bank marked NSF; this i:s the first knowledge Goertzen has of this action. A cheque for $840 was erroneously recorded as $730 in the company records. A $600 bank deposit of December 31 does not appear on the bank statement. Bank service charges amounting to $75 were deducted from the bank statement but not yet from the company records