Bank reconciliation and entries

The cash account for Collegiate Sports Co$.$ on November $1,20$Y$9,$ indicated a balance of $$12,560.$ During November, the total cash deposited was $$69,800$ and checks written totaled $$64,810.$ The bank statement indicated a balance of $$23,660$ on November $30,20$Y$9.$ Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:

Checks outstanding totaled $$10,540.$

A deposit of $$8,590,$ representing receipts of November $30,$ had been made too late to appear on the bank statement.

A check for $$940$ had been incorrectly charged by the bank as $$490.$

A check for $$520$ returned with the statement had been recorded by Collegiate Sports Co$.$ as $$250.$ The check was for the payment of an obligation to Ramirez Co$.$ on account.

The bank had collected for Collegiate Sports Co$.$ $$4,540$ on a note left for collection. The face of the note was $$4,190.$

Bank service charges for November amounted to $$50.$

A check for $$1,050$ from Hallen Academy was returned by the bank because of insufficient funds.