the discrepancies between the book balance and the bank balance

Attached is the instructions and the required reading material (chapter 4). First, you will see the initial discussion in black bold. The main task “Peer Response Instructions” is marked in red. I have also posted my initial post to the discussion instructions, below my post is the instructors question that must be answered. Following that, there are two students (student 1 and student 2) post that needs substantive responses according to the peer response instructions. Use the required reading material to support claims made with a minimum of 125 words for each response. Please let me know if you have any questions. Here is the reference to the reading material:

Wainwright, S. K. (Ed.). (2012). Principles of
Accounting: Volume I