The cash account foe Norwegian Medical Ca. at Aprit 30 indicated a balance of $11,230, The bankstatement indicated a balance of $12,930 on Agnl 30 . Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items? a. Checks outstanding totaled $4,650. b. A deposit of 54,850 , representing receipts of April 30, had been made too tate to appear on the bank statoment. c. The bank collected $2,520 on a $2,390 note, induding interest of $130, d. A check for $550 returned with the statement had teen incorrectly recorded by Norwegian Medical Co, as 3500 . The check was for the payment of an obligation to Unversal Supply Co. for a purchase on account e. A check drawn for $60 had been erroneously charged by the hank as $600. 1. Bank service charges for Apal amounted to $30. Riequired 1. Prepare a bank reconcliaton. 2. Joumalize the necessary entries (a.) that increase cash and (b.) that decrease cash, The accounts have not been closed, if an amount box does not require an entry. loave it blank: 3. It a bolance theet is prepared for Norwegian Medical Co, on Anri jo, what amount shauld be reperted as cash