The statement from Jackson County Bank on December 31 showed a balance of $27,680. A comparison of the bank statement with the Cash account revealed the following facts 1. The bank collected a note receivable of $2,120 for Havenhill Company on December 15 2. The December 31 receipts were deposited in a night deposit vault on December 31. These deposits were recorded by the bank in January. 3. Checks outstanding on December 31 totaled $1,275 4. On December 31, the bank statement showed a NSF charge of $641 for a check received by the company from L. Menke, a customer, on account. Thee deposits were recorded by the bank in January