The casb account for Norwegian Medical Co, at April 30 indicated a balance of $84,457. The bank statement indicated a balance of $127,190 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 $33,310. b. A depcsit of $17,610, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $28,248 on a $26,400 note, including interest of $1,848. d. Acheck for $1,100 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $110. The check was for the payment of an obligation to Universal Supply Co0. 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 $45. Labels and Amount Descriptions April 30 For the Month Ended April 30 Amount Descriptions Bank error in charging check as $680 instead of $860 Bank error in charging check as $860 instead of $680 Bank service charges Check for $860 returned because of insufficient funds Deposit of April 30, not recorded by bank Error in recording check Error in recording deposit Note and interest collected by bank Outstanding checks CHART OF ACCOUNTS Norwegian Medical Co. General Ledger ASSETS 110 Cash 111 Petty Cash 120 Accounts Receivable 131 Notes Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation-Office Equipment 193 Store Equipment 194 Accumulated Denreciation-Store Fauinment REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 181 Land 191 Office Equipment 192 Accumulated Depreciation-Office Equipment 193 Store Equipment 194 Accumulated Depreciation-Store Equipment LIABILITIES 211 Accounts Payable-Universal Supply Co. 221 Notes Payable 222 Interest Payable 231 Salaries Payable 241 Sales Tax Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 536 Repairs Expense 537 Selling Expenses 538 Store Supplies Expense 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 590 Miscellaneous Expense 710 interest Expense Bank Reconciliation \begin{tabular}{|l|l|l|l|l|l|l|l|} \hline 1 & Cash balance according to bank statement & $127,190.00 \\ \hline 2 & & \\ \hline 3 & & \\ \hline 4 & & \\ \hline 5 & Adjusted balance & \\ \hline 6 & & \\ \hline 7 & Cash balance according to company's records \\ \hline 8 & & \\ \hline 9 & & \\ \hline 10 & & \\ \hline 11 & Adjusted balance & \\ \hline \end{tabular} JOURNAL 3. If a balance sheet is prepared for Nonwegian Medical Co. on April 30, what amount should be reported as cash