ObJ. 5 The cash account for Remedy Medical Co. at April 30, 2014, indicated a balance of $18,885. The bank statement indicated a balance of $23,775 on April 30, 2014. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: a. Checks outstanding totaled $7,840. b. A deposit of $3,580, representing receipts of April 30, had been made too late to ap- pear on the bank statement. c. The bank collected $3,780 on a note left for collection. The face of note was $3,600. d. A check for $770 returned with the statement had been incorrectly recorded by Rem- edy Medical Co. as $700. The check was for the payment of an obligation to Copelin Co. for a purchase on account. e. A check drawn for $330 had been erroneously charged by the bank as $3,300. f. Bank service charges for April amounted to $110