The Cash account of Corporation had a balance of at ​, . Included were outstanding checks totaling and an deposit of that did not appear on the bank statement. The bank​ statement, which came from State​ Bank, listed an balance of . Included in the bank balance was an 30 collection of on account from a customer who pays the bank directly. The bank statement also showed a service​ charge, of interest revenue that earned on its bank​ balance, and an NSF check for .