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The Cash account in the general ledger of Lyco Corporation showed a balance of $21,749 at December 31.The company's bank statement showed a balance of $22,000 at the same date. The only reconciling items consisted of: a $5,000 deposit in transit, a bank service charge of $200, outstanding checks totaling $9,000, a $3,000 check marked "NSF" from Susque Company, one of Lyco's customers, and a check written for office supplies in the amount of $1,832, recorded by the company's bookkeeper as a debit to Office Supplies of $1,283, and a credit to Cash of $1,283.In addition to the above information, Lyco owned the financial assets at December 31:a money market account of $60,000,$3,000 of high-grade, 120-day commercial paper, and $5,000 of highly liquid stock investments.
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