The cash account for American Medical Co. at April 30 indicated a balance of $14,730. The bank statement indicated a balance of $17,190 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

1. Checks outstanding totaled $6,190.
2. A deposit of $6,450, representing receipts of April 30, had been made too late to appear on the bank statement.
3. The bank collected $3,350 on a $3,180 note, including interest of $170.
4. A check for $770 returned with the statement had been incorrectly recorded by American Medical Co. as $700. The check was for the payment of an obligation to Targhee Supply Co. for a purchase on account.
5. A check drawn for $60 had been erroneously charged by the bank as $600.
6. Bank service charges for April amounted to $20.