The Sandhill Boat Company's bank statement for the month of November showed a balance per bank of $8,100. The comparty's Cash account in the general ledger had a balance of $6,096 at November 30. Other information is as follows: (1) Cash receipts for November 30 recorded on the company's books were $6,070 but this amount does not appear on the bank statement. (2) 23 (3) (4) GE The bank statement shows a debit memorandum for $50 for check printing charges Check No. 119 payable to Carla Vista Company was recorded in the cash payments journal and cleared the bank for $258. A review of the accounts payable subsidiary ledger shows a $27 credit balance in the account of Carla Vista Company and that the payment to them should have been for $285. The total amount of checks still outstanding at November 30 amounted to $6,020. (5) Check No. 138 was correctly written and paid by the bank for $406. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $460. (6) (7) The bank returned an NSF check from a customer for $630. The bank included a credit memorandum for $2,680 which represents a collection of a customer's note by the bank for the company; the principal amount of the note was $2,546 and interest was $134. Interest has not been accrued. SANDHILL BOAT COMPANY Bank Reconciliation > BLA $ a