The cash account for Black Diamond Sports Co. on November 1, 2016, indicated a balance of $23,326.69. During November, the total cash deposited was $118,125.41, and checks written totaled $115,650.10. The bank statement indicated a balance of $24,226.75 on November 30, 2016. Comparing the bank statement, the canceled checks, and the accompanying memoranda with the records revealed the following reconciling items: a. Checks outstanding totaled $12,673.40. b. A deposit of $18,332.15, representing receipts of November 30, had been made too late to appear on the bank statement. c. A check for $850 had been incorrectly charged by the bank as $580. d. A check for $39.30 returned with the statement had been recorded by Black Diamond Sports Co. as $393.00. The check was for the payment of an obligation to Locke & Son on account. e. The bank had collected for Black Diamond Sports Co. $4,590 on a note left for collection. The face of the note was $4,500. f. Bank service charges for November amounted to $50. g. A check for $1,080.20 from Kalina Co. was returned by the bank because of insufficient funds.