On December $31,2024,$ Pharaoh Company had a cash balance per books of $$8,967.$ The bank statement on that date showed a balance of $$10,155.$ A comparison of the statement with the Cash account revealed the following:

The statement included debit memos of $$35$ for the printing of additional company cheques and $$30$ for bank service charges.

Cash sales of $$417$ on December $12$ were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Pharaoh as $$741.$ The bank detected the error on the deposit slip and credited Pharaoh Company for the correct amount.

The November $30$ deposit of $$985$ was included on the December bank statement. The deposit had been placed in the bank$$s night deposit vault on November $30.$

The December $31$ deposit of $$960$ was not included on the December bank statement. The deposit had been placed in the bank$$s night deposit vault on December $31.$

Cheques #$1006$ for $$415$ and #$1072$ for $$975$ were outstanding on November $30.$ Of these, #$1072$ cleared the bank in December. All the cheques written in December except for #$1278$ for $$545,$ #$1284$ for $$635,$ and #$1285$ for $$315$ had cleared the bank by December $31.$

On December $18,$ the company issued cheque #$1181$ for $$457$ to Coronado & Co$.,$ on account. The cheque, which cleared the bank in December, was incorrectly journalized and posted by Pharaoh Company for $$574.$

A review of the bank statement revealed that Pharaoh Company received electronic payments from customers on account of $$1,875$ in December. The bank had also credited the account with $$25$ of interest revenue on December $31.$ Pharaoh had no previous notice of these amounts.

Included with the cancelled cheques was a cheque issued by Crane Company for $$585$ that was incorrectly charged to Pharaoh Company by the bank.

On December $31,$ the bank statement showed an NSF charge of $$805$ for a cheque issued by W$.$ Davis, a customer, to Pharaoh Company on account. This amount included a $$16$ service charge by the bank. The company$$s policy is to pass on all NSF fees to the customer.