a. Cash on the books as of April 30 amounted to $114,175.28. Cash on the bank statement for the same date was $141,717.08. b. A deposit of $14,249.84, representing cash receipts of April 30, did not appear on the bank statement. c. Outstanding checks totaled $7,293.64. d. A check for $2,420.00 returned with the statement was recorded as $2,024.00. The check was for advertising. e. The bank service charge for April amounted to $26.00. f. The bank collected $36,400.00 for Delta Company on a note. The face value of the note was $36,000.00. g. An NSF check for $1,140.00 from a customer, Hasan Ali, was returned with the statement. h. The bank mistakenly deducted a check for $800.00 that was drawn by Alpha Corporation. i. The bank reported a credit of $460.00 for interest on the average balance