The following information is available for the Gucci Company for the month of December  a

The following information is available for the Gucci Company for the month of December 
a. The December 31 cash balance according to the accounting records is $1,610 and the bank statement shows a balance of $1,900. 
b. Outstanding checks at December 31 include check #6273 in the amount of $400, check #6282 in the amount of $100 and check #6242 in the amount of $200. 
c. A credit memo included with the bank statement indicates that the bank collected $500 on a noninterest-bearing note receivable for Gucci. The bank deducted a $30 collection fee, and credited the remainder of $470 to Gucci's account. 
d. The bank statement shows a $150 charge for a $140 NSF check plus a $10 NSF charge. The check had been received from a customer, J. Brown. This has not yet been recorded by the company. 
e. A deposit placed in the bank's night depository on December 31 totaled $800, and did not appear on the bank statement. 
f. Examination of the checks on the bank statement with the entries in the accounting records reveals that check #6267 for the payment of office supplies was correctly written for $340, but was recorded in the accounting records as $430. 
g. Included with the bank statement wins a debit memorandum in the amount of $20 for the banks monthly service charge. It has not been recorded on the company's books.