The cash account for Brentwood Bike Co. at May 1 indicated a balance of $32,527. During May, the total cash deposited was $139,121, and checks written totaled $135,890. The bank statement indicated a balance of $43,660 on May 31. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:

a.	Checks outstanding totaled $6,625.
b.	A deposit of $1,888 representing receipts of May 31 had been made too late to appear on the bank statement.
c.	The bank had collected for Brentwood Bike Co. $5,250 on a note left for collection. The face of the note was $5,000.
d.	A check for $260 returned with the statement had been incorrectly charged by the bank as $620.
e.	A check for $410 returned with the statement had been recorded by Brentwood Bike Co. as $140. The check was for the payment of an obligation to Adkins Co. on account.
f.	Bank service charges for May amounted to $37.
g.	A check for $1,418 from Jennings Co. was returned by the bank due to insufficient funds.

Bank Reconciliation \begin{tabular}{|l|l|l|l|} \hline & BRENTWOOD BIKE CO. \\ \hline & Bank Reconciliation \\ \hline 1 & Cash balance according to bank statement & Score: 0/74 \\ \hline 2 & & Label) \\ \hline 3 & & \\ \hline 4 & & \\ \hline 5 & Adjusted balance \\ \hline 6 & & \\ \hline 11 & Adjusted balance \\ \hline & & \\ \hline 7 & Cash balance according to company's records \\ \hline 8 & & \\ \hline 10 & & \\ \hline 11 & & \\ \hline \end{tabular}