a. Checks outstanding totaled $3,600. b. A deposit of $3,750, representing receipts from October 31 , had been made too late to appear on the bank statement. c. The bank had collected $1,950 on a note left for collection. The face of the note was $1,850. e. A check drawn for $490 had been incorrectly charged by the bank as $90. f. Bank service charges for October amounted to $25. Instructions: 1. Prepare a bank reconciliation. outflows as negative amounts. Increases to Cash: Decreases to Cash