records revealed the following reconciling items: a. Checks outstanding totaled $3,830. b. A deposit of $3,990, representing receipts of April 30 , had been made too late to appear on the bank statement. c. The bank collected $2,080 on a $1,970 note, including interest of $110. e. A check drawn for $70 had been erroneously charged by the bank as $700. f. Bank service charges for April amounted to $25. 3. If a balance sheet is prepared for American Medical Co. on April 30 , what amount should be reported as cash