Bank Reconciliation and Entries t for Brentwood Bike Co. at May 1 indicated a balance of $13,310. During May, the total cash deposited was $6,640 and checks written totaled $61,880. The bank statement indicated a balance of $22,590 on May 31. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following recondiling items: a. Checks outstanding totaled $10,060. b. A deposit of $8,200, representing receipts of May 31, had been made too late to appear on the bank statement. c. The bank had collected for Brentwood Bike Co. $4,330 on a note left for collection. The face of the note was $4,000. d. A check for $490 returned with the statement had been incorrectly charged by the bank as $940 e. A check for $970 returned with the statement had been recorded by Brentwood Bike Co. as $790. The check was for the payment of an obligation to Adkins Co. on account. f. Bank service charges for May amounted to $40. g. A check for $1,000 from Jennings Co. was returned by the bank because of insufficient funds. Instructions