The following information is available regarding Western Regional Supply Company:

The company's December 2019 records showed the following:

Cash Receipts Journal				Cash Disbursements Journal
Date	$			Date	Cheque #	$
December 1 9 12 21 23 30 TOTAL	5,000 8,300 7,200 10,900 2,700 3,200 $ 37,300			December 2 6 10 15 17 23 31	47 48 49 50 51 52 53 TOTAL	630 10,900 5,225 325 480 840 550 $18,950

GENERAL LEDGER
CASH
DATE	DESCRIPTION	PR	DR	CR	BALANCE
Nov. 30 Dec. 31 31	Bal. Forward	CR CD	37,300	18,950	$ 6,100 43,400 $ 24,450

The company's December 2019 bank statement showed the following:

Canada East Bank

Bank Statement

For: Western Regional Supply Company Month Ended: December 31, 2019

DATE CHEQUES DEPOSITS BALANCE

$ # $

Nov. 30 Balance Forward $6,350.00

3 5,000

4 #47 630

5

9 8,300

12 #48 10,900

15 7,200

16 #50 325

20 #51 480

21 10,900

22 #102 275

25 NSF 200 2,700

28 #52 840

31 S/C 100 Int 50 $26,750.00

Legend: Int - Interest earned; S/C - service charges

Additional Information:

The bank incorrectly charged our account with the December 22 cheque #102. It was not a cheque Western Regional Supply had written.

The only reconciling item appearing on the Western Regional Supply Companys bank reconciliation as at November 30, 2019 was an outstanding cheque #21 in the amount of $250.

The NSF cheque was regarding our customer, Mike Brown.