Bank Reconciliation and Entries The cash account for Collegiate Sports Co. on November 1, 2099, indicated a balance of $12,270. During November, the total cash deposited was $67,250 and checks written totaled $62,440. The bank statement indicated a balance of $22,800 on November 30, 2019. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items: a. Checks outstanding totaled $10,150. b. A deposit of $8,270, representing receipts of November 30, had been made too late to appear on the bank statement. c. A check for $850 had been incorrectly charged by the bank as $580. d. A check for $140 returned with the statement had been recorded by Collegiate Sports Co, as $410. The check was for the payment of an obligation to Ramirez Co. on e. The bank had collected for Collegiate Sports Co. $4,370 on a note left for collection. The face of the note was $4,040. f. Bank service charges for November amounted to $60. 9. A check for $1,010 from Hallen Academy was returned by the bank because of insufficient funds. account