When Hirji Holdings Ltd. received its bank statement for the month of October, it showed that the company had a cash balance of $16,780 as at October 31. Hirjis general ledger showed a cash balance of $19,070 at that date. A comparison of the bank statement and the accounting records revealed the following information:

1.		Bank service charges and debit and credit card processing fees for the month were $65.
2.		A cheque in the amount of $575 from one of Hirjis customers that had been deposited during the last week of October was returned with the bank statement as NSF.
3.		Cheque #3421, which was a payment for utilities expenses, had been correctly written for $860 but had been incorrectly recorded in the general ledger as $680.
4.		Hirji had written and mailed out cheques with a value of $2,650 that had not yet cleared the bank account.
5.		During the month, the bank collected a $2,000 note receivable plus the outstanding interest of $180 on behalf of Hirji. The interest had already been accrued by Hirji.
6.		The cash receipts for October 31 amounted to $6,300 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

HIRJI HOLDINGS LTD. Bank Reconciliation October 31 $