wifty Company's bank statepent for the month ended January 31 showed a balance per bank of $34,728. The company's Cash alance at January 31 was $1,424. Other information is as follows: 1. Cash receipts for January were $87,679, of which $5,200 was outstanding at January 31 . 2. The bank statement shows a debit memorandum for $50 for cheque printing charges. 3. Cheque no. 119 payable to Crane Company was recorded in the general journal and cleared the bank for $258. A review of the Accounts Payable subsidiary ledger shows a $46 credit balance in the account of Crane Company and that the payment to it should have been for $304. 4. The total amount of cheques written during January was $74,956, of which $5,809 was outstanding at January 31 , 5. Cheque No. 127 was correctly written and paid by the bank for $216. The general journal reflects an entry for cheque no. 127 as a debit to Accounts Payable and a credit to Cash for $261. 6. The bank returned an NSF cheque froma customer for $580. 7. The bank included a credit memorandum for $18,280, which represents an EFT collection of a customer's account