The cash account for American Medical Co$.$ at April $30$ indicated a balance of $$9,770.$ The bank statement indicated a balance of $$11,350$ 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 $$4,090.$b$.$ A deposit of $$4,260,$ representing receipts of April $30,$ had been made too late to appear on the bank statement.c$.$ The bank collected $$2,210$ on a $$2,100$ note, including interest of $$110.$d$.$ A check for $$660$ returned with the statement had been incorrectly recorded by American Medical Co$.$ as $$600.$The check was for the payment of an obligation to Targhee Supply Co$.$ for a purchase on account.e$.$ A check drawn for $$40$ had been erroneously charged by the bank as $$400.$f$.$ Bank service charges for April amounted to $$40.$