Ogieby Boat Company’s bank statement for the month of September showed a balance per bank of $7,000. The company’s Cash account in the general ledger had a balance of
1. Cash receipts for September 30 recorded on the company’s books were $5,700 but this amount does not appear on the bank statement.
2. The bank statement shows a debit memorandum for $40 for check printing changes.
3. Check No. 119 payable to Lann Company was recorded in the cash payments journal and cleared the bank for $248. A review of the accounts payable subsidiary ledger shows a $36 credit balance in the account of Lann Company and that the payment to them should htve been for $284.
4.