Bank reconciliation and entries

The cash account for Stone Systems at July 31, 20Y5, indicated a balance of $8,310. The bank statement indicated a balance of $10,920 on July 31, 20Y5. Comparing the bank statement and the accompanying canceled checks and memos with the records reveals the following reconciling items:

a Checks outstanding totaled $3,930.

b A deposit of $4,100, representing receipts of July 31, had been made too late to appear on the bank statement.

c The bank had collected $2,130 on a note left for collection. The face of the note was $2,020.

d A check for $500 returned with the statement had been incorrectly recorded by Stone Systems as $550. The check was for the payment of an obligation to Holland Co. for the purchase of office supplies on account.

e A check drawn for $700 had been incorrectly charged by the bank as $70.

f Bank service charges for July amounted to $30.