Bank Reconciliation and Entries The cash account for Norwegian Medical Co. at April 30 indicated a balance of $12,765. The bank statement indicated a balance of $14,420 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 $5,190. b. A deposit of $5,410, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $2,810 on a $2,670 note, including interest of $140. d. A check for $770 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $700. The check was for the payment of an obligation to Universal Supply Co. for a purchase on account. e. A check drawn for $90 had been erroneously charged by the bank as $900. 1. Bank service charges for April amounted to $55. Required: 1. Prepare a bank reconciliation. Norwegian Medical Co. Bank Reconciliation April 30 Cash balance according to bank statement Adjusted balance 000