Bank Reconciliation and Entries The cash account for Stone Systems at July 31, 2015, indicated a balance of $12,060. The bank statement indicated a balance of $15,040 on July 31, 2015. Comparing the bank statement and the accompanying canceled checks and memor with the records reveals the following reconciling items a. Checks outstanding totaled $5,410 b. A deposit of $5,640, representing receipts of July 31, had been made too late to appear on the bank statement c. The bank had collected $2,930 on a note left for collection. The face of the note was $2,780, d. A check for $600 returned with the statement had been incorrectly recorded by Stone Systems as $560. 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 $300 had been incorrectly charged by the bank as $30. f. Bank service charges for July amounted to $50. Requiredt