The cash account for American Medical Co. at April 30 indicated a balance of $13,970. The bank statement indicated a balance of $16,570 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 $5,970.
2. A deposit of $6,210, representing receipts of April 30, had been made too late to appear on the bank statement.
3. The bank collected $3,230 on a $3,070 note, including interest of $160.
4. 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.
5. A check drawn for $30 had been erroneously charged by the bank as $300.
6. Bank service charges for April amounted to $60.