a. Checks outstanding totaled $4,950. b. A deposit of $5,160, representing receipts of July 31 , had been made too late to appear on the bank statement. c. The bank had collected $2,680 on a note left for collection. The face of the note was $2,540. e. A check drawn for $800 had been incorrectly charged by the bank as $80. f. Bank service charges for July amounted to $55. Required: 1. Prepare a bank reconciliation. 3. If a balance sheet were prepared for Stone Systems on July 31,20Y5, what amount should be reported as cash