Bank Reconciliation and Entries records revealed the following reconciling items:

a$.$ Checks outstanding totaled $$4,860.$

b$.$ A deposit of $$5,070,$ representing receipts of April $30,$ had been made too late to appear on the bank statement.

c$.$ The bank collected $$2,630$ on a $$2,500$ note, including interest of $$130.$

e$.$ A check drawn for $$80$ had been erroneously charged by the bank as $$800.$

f$.$ Bank service charges for April amounted to $$20.$