The cash account for American Medical Co. at April 30 indicated a balance of $82,726. The bank statement indicated a balance of $128,040 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 $34,090.

b. A deposit of $18,430, representing receipts of April 30, had been made too late to appear on the bank statement.

c. The bank collected $31,779 on a $29,700 note, including interest of $2,079.

d. A check for $1,900 returned with the statement had been incorrectly recorded by American Medical Co. as $190. The check was for the payment of an obligation to Targhee Supply Co. for a purchase on account.

e. A check drawn for $370 had been erroneously charged by the bank as $730.

f. Bank service charges for April amounted to $55.

Required: Using the information above, prepare a bank reconciliation for American Medical Co. as of April 30.

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