On 31 March 2025, Zac's bank statement showed an overdrawn balance of $1665, but the bank column of his cash book showed a debit balance of $825 on the same date. Upon investigation, he discovered that the following items appeared on his bank statement, but not in his cash book. March $ 20 Payment received by bank transfer from Zoe, a credit customer 310 23 Electricity charges paid by direct debit 936 25 Bank charges 58 29 A standing order for insurance had been deducted in error 1121 30 Interest received 45 The following items appeared in his cash book, but not on his bank statement. March $ 27 A cheque payable to AC Motors had not been presented 480 30 Cash and cheques deposited into the bank 1210 REQUIRED