The bank statement for Marley Co. indicates a balance of $10,000.50 on June 30, 2010. The cash account in the depositor's records had a balance of $4, 677.10. Prepare a bank reconciliation on the basis of the following reconciling items: (a) Cash sales of $342 had been erroneously recorded as $324. (b) Deposits in transit not recorded by bank. $700. (c) Bank debit memorandum for service charges, $30. (d) Bank credit memorandum for note collected by bank. $2, 050. including $50 interest. (e) Bank debit memorandum for $207.40 NSF (not sufficient funds) check from Alice Martin, a customer. (f) Checks outstanding, $4, 192.80