$[$The following information applies to the questions displayed below.$]$

The cash records and bank statement for the month of May for Diaz Entertainment are shown below.

Desc. DEP Customer depost

NOTE Note collected

EFT Electronic funds transfer

INT Interest earned

CHK Customer check

SF Service fees

NSF Nonsufficient funds

Additional information:

a$.$ The difference in the beginning balances in the company's records and the bank statement relates to checks #$469$ and $470.$ which are

outstanding as of Aprit $30\mathrm{.}2018($prior month$).$

b$.$ The bank made the EFT on May $20$ in error. The bank accidentally charged Diaz for payment that should have been made on another account.