Organic Food Co.'s cash account shows a $6,500 debit balance and its bank statement shows $5,860 on deposit at the close of business on August 31. A. August 31 cash receipts of $2,240 were placed in the bank’s night depository after banking hours and were not recorded on the August 31 bank statement. B. The bank statement shows a $220 NSF check from a customer; the company has not yet recorded this NSF check. C. Outstanding checks as of August 31 total $2,120. D. In reviewing the bank statement, an $180 check written by Organic Fruits was mistakenly drawn against Organic Food’s account. E. The August 31 bank statement lists $120 in bank service charges; the company has not yet recorded the cost of these services.