The following data apply to ABC Quality Goods for May Year $1$:

Balance per the bank on May $31$: $$10,735$ and book balance, May $31,$ Year $1$$$10,753.$

Deposits in transit not recorded by the bank: $$1,550.$

Bank error; cheque written by Best Beauty Supply was charged to ABC Quality Goods's

account: $$950.$

The following cheques written and recorded by ABC Quality Goods were not included in the

bank statement:

Note collected by the bank $$800.$

Service charge for collection of note: $$13.$

The bookkeeper recorded a cheque written for $$609$ to pay for the May utilities expense as $$519$

in the cash disbursements journal.

Bank service charge in addition to the note collection fee: $$45.$

Customer cheques returned by the bank as NSF: $$190.$