Ivan Enterprise's bank statement for the month of May showed a balance per bank of $3,025. The company's Cash account in the general ledger had a balance of $2,220 at May 31. Other information is as follows:

(1) Cash receipts for the last week of May recorded on the company's books were $2,200 but this amount does not appear on the bank statement.
(2) The bank statement shows a debit memorandum for $40 for check printing charges.
(3) Check No. 189 payable to T. Francis Company was written for $230, but recorded in the records for $320.
(4) The total amount of checks still outstanding at May 31 amounted to $2,610.
(5) A check for $325 drawn by Irving Enterprises was included in the bank statement. The check had cleared Ivan