The October 31 cash balance in the general ledger is $78 The October 31 balance shown on the bank statement is $312 Checks issued buit not returned with the bank statement were No. 462 for $24 and No 483 for $50 A deposit made late on October 31 for $465 is included in the general ledger balance but not in the bank statement balance Returned wit the bara staner et was a nice tut a cusarers deck tr SS tat was deposed on ooter 25 erroneousily recorded as a payment of an account payable in the amount of $56 e urned because the customers account was over aan t During a revesw of the checks that were returned with the bank statement, r was noled that the amount of Check No. 471 was $85 but that in the company's records supporting the general ledger balince, the check had been yepare a bank recociat on as of 0dber 31 tomte atove r maton tal the emnes of the same account together, when entering in the bank reconciliation statement, per bank Balance per books Deduct