The following information is available for the Tierney Company for the month of November. On November 30, after all transactions have been recorded, the balance in the company's Cash account has a balance of $28,402. The company's bank statement shows a balance on November 30 of $29,879. Outstanding checks at November 30 include check #3030 in the amount of $1,705 and check #3556 in the amount of $1,519. Included with the bank statement was a credit memo in the amount of $890 for an EFT in payment of a customers account. The bank deducted $103 for an NSF check from a customer deposited on November 22. A deposit placed in the bank's night depository on November 30 totaled $1,855 and did not appear on the bank statement. Examination of the checks on the bank statement with the entries in the accounting records reveals that check #3445 for the payment of an account payable was correctly written for $2,570, but was recorded in the accounting records as $2,780. Included with the bank statement was a debit memorandum in the amount of $85 for bank service charges.

1.Record a credit memo in the amount of $890 for an EFT in payment of a customer's account.

2.Record the payment of an account payable which was correctly written for $2,570, but was recorded in the accounting records as $2,780.

3.Record the amount $103 deducted for an NSF check from a customer deposited on November 22.

4.Record a debit memorandum in the amount of $85 for bank service charges.