When Cullumber Ltd. received its bank statement for the month of June, it showed that the company had a cash balance of $12,446 as at June 30. Cullumber's general ledger showed a cash balance of $17,900 at that date. A comparison of the bank statement and the accounting records revealed the following information: 1. An EFT payment for utilities expenses had been correctly made for $1,010 but had been incorrectly recorded in the general ledger as $751. 2. Cullumber had written and mailed out cheques with a value of $1,890 that had not yet cleared the bank account. A 3. The cash receipts for June 30 amounted to $5,600 and had been deposited in the night deposit chute at the