The following is information for Dundee Realty:

a. Balance per the bank statement dated October 31, 2014, is $26,160.

b. Balance of the Cash account on the company books as of October 31, 2014, is $5,560.

c. $14,650 of customer deposits were outstanding as of September 30; this amount had been deposited to Dundees account in October.

d. Cheques written in October that had not cleared the bank as of October 31 were:

#8700, $970

#8709, $12,570

#8801, $590

#8815, $142.

e. The bank charged Dundees account for a $2,335 cheque of the E-Zone Networks; the cheque was found among the cancelled cheques returned with the bank statement.

f. Bank service charges for October amount to $62.

g. A customers cheque (Teresa Krant) for $6,040 had been deposited in the bank correctly but was recorded in the accounting records as $6,400.

h. Among the cancelled cheques is one for $340 given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $430 in the company records.

i. The bank had collected a $21,600 note plus interest of $840. A fee of $65 was charged for this service.

j. A bank deposit of October 31 for $13,380 does not appear on the bank statement.

Prepare the necessary entries to make the Cash account agree with the bank reconciliation adjusted Cash balance as of October 31

1.Record the October bank charges.

2.Record to correct error of customer Teresa Krant's cheque.

3.Record to correct error of payment of an account payable to Decker Company.

4.Record the collection of note plus interest earned less collection expense.