Bank Reconciliation and Entries The cash account for American Medical Co. at April 30 indicated a balance of $14,440. The bank statement indicated a balance of $17,120 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 $6,160.

b. A deposit of $6,420, representing receipts of April 30, had been made too late to appear on the bank statement.

c. The bank collected $3,340 on a $3,170 note, including interest of $170.

d. A check for $770 returned with the statement had been incorrectly recorded by American Medical Co. as $700. The check was for the payment of an obligation to Targhee Supply Co. for a purchase on account.

e. A check drawn for $30 had been erroneously charged by the bank as $300.

f. Bank service charges for April amounted to $60.