Merlion Ltd. in Singapore got a bank statement for May 2020,
which shows the following data in part. (Currency in Singaporean
dollar, S$.)
Balance 5/1      S$126,500
                    
Balance 5/31   
            
     S$142,800
Debit memorandum:
                             
Credit memorandum:
NSF check       S$1,750
                    
  Collection of note receivable
            
S$5,050
The cash balance per books at May 31
is S$133,190. Further review of the bank statement reveals the
following.
The NSF check was from Malacca Co., a customer.
The note collected...