Instructions bank walement indicaled a balance of \$43.270 on May 31. Comparing the bark tatemert, the canceled checks, and the acoompanying memos with the recoids reveabed the folowi tecorkiling items a. Checks outstanding tocaled $6,340 b. A deposit of S1, BSa repretenting rechicts of May.31 had been made too late to appear on the bank statement. 0. The bank had collected for Brentwood Bke Co. $5,565 on a note let lor collection. The tace of the note wan $5,300 d. A theck for $500 retumed with the statemient had been inconecpy charged by the bank at $950 0. A check for \$210 roturned with the statement had been recorbed by Brentwood 8 do Co. as 5120 . The check was for the payment of an oblogtion to Adion Co. or atcount 1. Bark service charges for May amovinted to sath. 9. A check for 51,217 trom dernings Co. was retumed by the bark due bo insutfient funds. Aequired: Einter at amounts as powtwe numbers wibmabicaly indert a crest erty when a cods anount is entered