Bank Reconciliation and Entries The cash account for Deaver Consulting at October 31, 20Y6, indicated a balance of $12,090. The bank statement indicated a balance of $15,160 on October 31, 2016. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: a. Checks outstanding totaled $5,460. b. A deposit of $5,690, representing receipts from October 31, had been made too late to appear on the bank statement. c. The bank had collected $2,960 on a note left for collection. The face of the note was $2,800. d. A check for $440 returned with the statement had been incorrectly recorded by Deaver Consulting as $400. The check was for the payment of an obligation to Oxford Office Supplies Co. for the purchase of office supplies on account. e. A check drawn for $430 had been incorrectly charged by the bank as $30. f. Bank service charges for October amounted to $20. Testuctioner