The bank statement for Waniamart shows a balance per bank of $16043.45 on April 30, 2017. On this date the balance of cash per books is $10,328.45. Using the four reconciliation steps, Wania determines the following reconciling items. a. Deposits in transit: April 30 deposit (received by bank on May 1). $2,201.40 b. Outstanding checks: No. 453, $3,000.00; no. 457, $1,401.30; no. 460, 1502.7 C. Wania wrote check no. 443 for $1,226.00 and the bank correctly paid that amount. However, Wania recorded the check as $2126.00 d. NSF check from J. R. Baron for $425.60. e. Charge for printing company checks $30.00. f. Collection of note receivable for $1,500 plus interest earned $95, less bank collection fee $27.00.