During his first year in college, Mark Sutherland opened a checking account at the First...
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Accounting
During his first year in college, Mark Sutherland opened a checking account at the First National Bank of Westerly. Nebraska. His account does not have a minimum balance requirement, but he does pay a monthly service charge of $3,00. Mark has just received his first monthly bank statement and notices that the end-of-month balance on the statement is quite different from the end-of-month balance he shows in his check record. The bank statement and Mark's check record are summarized below
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