On November 30, after all transactions have been recorded, the balance in the company's Cash account has a balance of $27,802. The company's bank statement shows a balance on November 30 of $29,579. Outstanding checks at November 30 include check #3030 in the amount of $1,615 and check #3556 in the amount of $1,489. Included with the bank statement was a credit memo in the amount of $830 for an EFT in payment of a customer’s account. The bank deducted $85 for an NSF check from a customer deposited on November 22. A deposit placed in the bank's night depository on November 30 totaled $1,765 and did not appear on the bank statement. Examination of the checks on the bank statement with the entries in the accounting records reveals that check #3445 for the payment of an account payable was correctly written for $2,510, but was recorded in the accounting records as $2,660. Included with the bank statement was a debit memorandum in the amount of $55 for bank service charges.