(To record EFT collections) 31 (To record account receivable) 31 (To adjust cheque #3421) 31 (To record bank service charge) When Cullumber Holdings Ltd. received its bank statement for the month of October, it showed that the company had a cash balance of $19.195 as at October 31. Cullumber's general ledger showed a cash balance of $20,209 at that date. A comparison of the bank statement and the accounting records revealed the following information: 1. 2 3. 3. a Bank service charges and debit and credit card processing fees for the month were $65. A cheque in the amount of $616 from one of Cullumber's customers that had been deposited during the last week of October was returned with the bank statement as "NSE" Cheque #3421, which was a payment for utilities expenses, had been correctly written for $909 but had been incorrectly recorded in the general ledger as $726. Cullumber had written and mailed out cheques with a value of $2,831 that had not yet cleared the bank account. During the month, the bank collected a $2,120 note receivable plus the outstanding interest of $191 on behalf of Cullumber. The interest had already been accrued by Cullumber. The cash receipts for October 31 amounted to $5,292 and had been deposited in the night deposit chute at the bank on the evening of October 31. These were not reflected on the bank statement for October 4. 5. 6