Bank Reconcilation and Entries. The cash account for Norwegian Medical Co. at April 30 indicated a balance of $14,510. The bank statement indicated a balance of $16,990 on Apri bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: a. Checks outstanding totaled $6,120. b. A deposit of $6,370, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $3,310 on a $3,140 note, including interest of $170. d. A check for $770 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $700. The check was for the payment Universal Supply Co. for a purchase on account. e. A check drawn for $50 had been erroneously charged by the bank as $500. f. Bank service charges for April amounted to $60. Required: 1. Prepare a bank reconciliation. ( ixin movas)