bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items: a. Checks outstanding totaled $11,470. b. A deposit of $9,340, representing receipts of May 31 had been made too late to appear on the bank statement. c. The bank had collected for Brentwood Blke Co. $4,940 on a note left for collection. The face of the note was $4,560. d. A check for $360 returned with the statement had been incorrectly charged by the bank as $630. f. Bank service charges for May amounted to $30. 9. A check for $1,140 from Jennings co. was returned by the bank due to insufficient funds. Instructions: 3. If a balance sheet is prepared for Brentwood eike Co. on May 31 , what amount should be reported as cash