The following data pertain to Hearth Company: Balance per bank statement dated June 30.2003. is S61.140. 2. Balance of the Cash in Bank account on the company loks as of June 30.2003, is S 17.970. Outstanding cheques as of June 30, 2003, total $29,931. 4. Bank deposit of June 30 for S4.710 was not included in the deposits per the bank statement. 5. The bank had collected proceeds of a note, S45,225 (of which S225 was interest), that it had credited to thc Hearth Company account. The bank charged the company a collection fee of S30 on the above note. The bank erroneously charged the hearth Company account for a S21 ,OOO debit memo Of 6. another company that has a s imilar name. . Bank service charges for June, exclusive of the collection fee, amounted to S I SO. Among the cancelled cheques was one for Sl,035 given in payment Of an account. The bookkeeper had recorded the cheque at Sl ,440 in the company records. 9. A cheque of Crosley, a customer, for $6,231. deposited on June 20, was returned by the bank marked NSF. No entry has been made to reflect the returned cheque on the company records. 10. A cheque for S2,670 of Moran. a customer. which had been deposited in the bank, was erroneously recorded by the bookkeeper as S2.940. The cheque had been received as a payment on the customer's account receivable.