Tundra Co. deposits all receipts intact on the day received and makes all payments by cheque. On July 31, 2017, after all posting was completed, its Cash account showed an $11,042 debit balance. However, Keslers July 31 bank statement showed only $9,860 on deposit in the bank on that day along with the fol- lowing information.

a.Outstanding cheques, $2,695.

b.Included with the July cancelled cheques returned by the bank was a $42 debit memo for bank services.

c.Cheque #919, returned with the cancelled cheques, was correctly drawn for $892 in payment of the utility bill and was paid by the bank on July 15. However, it had been recorded with a debit to Utilities Expense and a credit to Cash as though it were for $982.

d.The July 31 cash receipts, $3,925, were placed in the banks night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared.