On May $2,20$X$1,$ PHF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $$230$ that covered an NSF check issued by Doris Fisher, a credit customer. The firm's checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April $30,20$X$1,$ was $$3,013.$

$\backslash$table$[[\backslash$table$[[$DATE$],[$April$]],$TRANSACTIONS$],[1,$Balance,$$6,399$