Lemke Company had a cash account on January 31 that indicated a balance of $41,830. The bank statement on January 31 showed an ending balance of $51,290. When comparing the bank statement, the accompanying memos and the canceled checks with the records revealed the following items: a. b. c. Checks outstanding totaled $11,950. A deposit of $7,592 had been made too late to appear on the bank statement. A check for $2,964 returned with the statement had been incorrectly recorded by the company as $964. The check was originally issued to pay on account The bank collected $9,030 on a note left for collection of which $1,030 was interest revenue. le. Bank service charges for May amounted to $140. f. A check for $1,788 was returned by the bank because of insufficient funds. Prepare a bank reconciliation as of January 31. Also, make sure to journalize the necessary entries