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ince: PR 8-3A Bank reconciliation and entries OBJ.5 The cash account for Norwegian Medical Co. at April 30 indicated a balance of $103,781. The bank statement indicated a balance of $468,460 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 $73,870. b. A deposit of $51,230, representing receipts of April 30, had been made too late to appear on the bank statement. e. The bank collected $50,630 on a $18,220 note, including interest of $2,410. d. A check for $9,160 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $916. The check was for the payment of an obligation to Universal Supply Co. for a purchase on account. e. A check drawn for $680 had been erroneously charged by the bank as $860. 1. Bank service charges for April amounted to $170. Instructions 1. Prepare a bank reconciliation. 2. Journalize the necessary entries. The accounts have not been closed. 3. If a balance sheet is prepared for Norwegian Medical Co. on April 30, what amount should be reported as cash