The seattle first company’s bank statement for the month of september indicated a balance of $13,375. the company’s cash account in the general ledger showed a balance of $10,030 on september 30. other relevant information includes the following: deposits in transit on september 30 total $9,850. the bank statement shows a debit memorandum for a check printing charge of $95. check number 238 payable to simon company was recorded in the accounting records for $496 and cleared the bank for this same amount. a review of the records indicated that the simon account now has a $72 credit balance and the check to them should have been $568. outstanding checks as of september 30 totaled $11,600. check no. 276 was correctly written and paid by the bank for $574. the check was recorded in the accounting records as a debit to accounts payable and a credit to cash for $754. the bank returned a nsf check in the amount of $1,110. the bank included a credit memorandum for $2,620 representing a collection of a customer’s note. the principle portion was $2,400 and the interest portion was $220. the interest had not been accrued.