The following errors were found when the controller at Cullumber Camping was doing the July 31 bank reconciliation.

1. On July 9, Cullumber recorded a deposit as $2,084. The correct amount was $8,420. The deposit was for the collection of an account receivable and the bank recorded it correctly.
2. On July 14, Cullumber recorded a payment on account as $1,700. The correct amount was $1,070. It was correctly recorded by the bank.
3. On July 16, Cullumber recorded a payment for the purchase of supplies as $560. The correct amount was $650. It was correctly recorded by the bank.
4. On July 22, the bank recorded a deposit as $730. The correct amount was $370. This error was corrected by the bank on July

23. Cullumber had correctly recorded the deposit.

1. On July 25, Cullumber recorded a deposit as $695. The correct amount was $965. The deposit was for the collection of an account receivable. This deposit was correctly recorded by the bank on July 28.
2. On July 31, the bank debited Cullumber's account $240 for a cheque written by another company, Country Land, because the account number on the cheque had been damaged. The bank employee who looked up the account number made a mistake.

Describe the impact of each of these items on the bank reconciliation.