Chart of Accounts Amount Descriptions 0 Instructions The cash account for American Medical Co.at April 30 ndicated a balance of $97,456. The bank statement indicatod a balance of $127,960 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 $30,050. B. A doposit of $19,720, representing receipts of April 30, had been made too late to appear on the bank statement C. The bank collected $22,149 on a $20,700 note, including interest of $1,440. D. A check for $1,450 returned with the statement had been incorrectly recorded by American Medical Co. as $145. The chock was for the payment of an obligation to Targhee Supply Co. for a purchase on account E. A check drawn for $290 had been erroneously charged by the bank as $920 F. Bank service charges for April amounted to $40