The cash account for Brentwood Bike Co$.$ at May $1$ indicated a balance of $$13,890.$ During May, the total cash deposited was $$69,150$ and checks written totaled $$64,210.$ The bank statement indicated a balance of $$23,440$ 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 $$10,440.$b$.$ A deposit of $$8,510,$ 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$.$ $$4,490$ on a note left for collection. The face of the note was $$4,150.$d$.$ A check for $$270$ returned with the statement had been incorrectly charged by the bank as $$720.$e$.$ 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 $$50.$g$.$ A check for $$1,040$ from Jennings Co$.$ was returned by the bank because of insufficient funds.