The following information is available for Delta Company as of April 30, 2014:
- Cash on the books as of April 30 amounted to $114,175.28. Cash on the bank statement for the same date was $141,717.08.
- A deposit of $14,249.84, representing cash receipts of April 30, did not appear on the bank statement.
- Outstanding checks totaled $7,293.64.
- A check for $2,420.00 returned with the statement was recorded as $2,024.00. The check was for advertising.
- The bank service charge for April amounted to $26.00.
- The bank collected $36,400.00 for Delta Company on a note. The face value of the note was $36,000.00.
- An NSF check for $1,140.00 from a customer, Hasan Ali, was returned with the statement.
- The bank mistakenly deducted a check for $800.00 that was drawn by Alpha Corporation.
- The bank reported a credit of $460.00 for interest on the average balance.