一、HardRock Store developed the following information in recording its bank Statement for the month of March.
Balance per books March 31 $ 1,505
Balance per book statement March 31 $11,400
(7) A payment on account was incorrectly entered in the cash payments Journal and posted to the accounts payable subsidiary ledger for $824 when Check No.318 was correctly prepared for $284.The check cleared the bank In March,