Bank Reconciliation and Entries The cash account for Stone Systems at July 31, 20Y5, indicated a balance of $12,570. The bank statement indicated a balance of $16,250 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 $5,850. b. A deposit of $6,090, representing receipts of July 31, had been made too late to appear on the bank statement. c. The bank had collected $3,170 on a note left for collection. The face of the note was $3,010. d. A check for $600 returned with the statement had been incorrectly recorded by Stone Systems as $660. 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 $800 had been incorrectly charged by the bank as $80. f. Bank service charges for July amounted to $30. Required: