Bank Reconciliation and Entries The cash account for Norwegian Medical Co. at April 30 indicated a balance of $12,100. The bank statement indicated a balance of $13,650 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 $4,910. b. A deposit of $5,120, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $2,660 on a $2,530 note, including interest of $130. d. A check for $440 returned with the statement had been incorrectly recorded by Norwegian Medical Co, as $400. 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. f. Bank service charges for April amounted to $50. Required: 1. Prepare a bank reconciliation dionica