The statement from tyon County Bank on December 31 showed a balance of $27.954. A comparison of the bank statemsent with the Carsh account revealed the following facts. 1. The bunkcollected the 52.230 note recewable for 5 unland Compary on December 15 through electronic funds transier, 2. The December 31 receipts were deposited in a nicht deposit vault on Deceinber 31 . These deposits were recorded by the bank in Jawary 1 Check outstandene on December 3t totaled 51.300. Lewience, a oustomer, on account