ABC company has bank balance on Dec 31, 2018 is S37,140, and the book balance at the year- end is $32,500. The other information are as followings: 4 a. Checks outstanding totaled S3,620.00 b. A deposit of $4,496.00 had been made too late to appear on the bank statement. c. A check written by AJK Co. (cashed) for S1,233 had been incorrectly recorded by the company as $233. d. The bank collected $4,541.00 on a note left for collection. (No interest was included in payment by the customer.)- e. Bank service charges for December is S25