Bank Reconciliation and Entries The cash account for American Medical Co. at April 30 indicated a balance of $13,800. The bank statement indicated a balance of $16,070 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: a. Checks outstanding totaled $5,790. b. A deposit of $6,030, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $3,130 on a $2,970 note, including interest of $160. d. A check for $440 returned with the statement had been incorrectly recorded by American Medical Co. as $400. The check was for the payment of an obligation to Targhee Supply Co. for a purchase on account. e. A check drawn for $60 had been erroneously charged by the bank as $600. f. Bank service charges for April amounted to $40. Required