the following information relates to the bank account of Doug's Sky Diving Supply Store on June 30.

Balance per bank statement $5,327

Balance per books as of June 30 $9,265

Outstanding checks:

#1007 $241

#1008 $67

#1009$ 597

Deposits in transit $229 and $4,111

Bank service charges $98

NSF check $412

Credit memo for interest earned $16

Error: Check written and recorded by bank as $454 was subtracted from the checkbook as $445. The check was used to pay the telephone bill.