Evan smith corporation operates four bowling alleys. the business just received the october 31, 2018, bank statement from city national bank, and the statement shows an ending balance of $ 895. listed on the statement are an eft rent collection of $ 415, a service charge of $ 6, nsf checks totaling $ 95, and a $ 26 charge for printed checks. in reviewing the cash records, the business identified outstanding checks totaling $ 465 and a deposit in transit of $ 1 comma 770. during october, the business recorded a $ 240 check by debiting salaries expense and crediting cash for $ 24. the business's cash account shows an october 31 balance of $ 2 comma 128.