The Crane Boat Company's bank statement for the month of November showed a balance per bank of $7,700. The company's Cash account in the general ledger had a balance of $6,949 at November 30. Other information is as follows: (1) (2) 23 (3) (4) (5) (6) 36 (7) Cash receipts for November 30 recorded on the company's books were $6,590 but this amount does not appear on the bank statement. The bank statement shows a debit memorandum for $60 for check printing charges. Check No. 119 payable to Blossom Company was recorded in the cash payments journal and cleared the bank for $357.A review of the accounts payable subsidiary ledger shows a $18 credit balance in the account of Blossom Company and that the payment to them should have been for $375. The total amount of checks still outstanding at November 30 amounted to $5,250. Check No. 138 was correctly written and paid by the bank for $509. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $590. The bank returned an NSF check from a customer for $660. The bank included a credit memorandum for $2,730 which represents a collection of a customer's note by the bank for the company; the principal amount of the note was $2,640 and interest was $90. Interest has not been accrued.