The following information is taken from the accounting records of Bledsoe Realtor Ltd$.$ on December $31,2024,$ the company's year$-$end.

The petty cash box holds $$400$ after being replenished that day.

The company has two chequing accounts: The general account has a balance of $$134,000$ after all adjustments and is used to pay for the company's operating expenses.

The firm's savings account balance is $$44,800$ after recording $$180$ in December interest revenue.

On December $31,$ a client paid a $$3,000$ invoice in cash. The office manager did not have time to take the funds to the bank on December $31,$ so the money was locked in the firm's

safe.

The cash custodian lent the senior manager $$800$ from the safe for personal use and left an "IOU" note. The senior manager repaid the cash on January $15,2025.$

Two post$-$dated cheques from clients totalling $$50,000,$ both dated March $31,2025,$ are in the safe.