The cash account for Capstone Medical Co. at November 30, 2016, indicated a balance of $89,620. The bank statement indicated a balance of $128,660 on November 30, 2016. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: A. Checks outstanding totaled $32,700. B. A deposit of $18,550, representing receipts of November 30, had been made too late to appear on the bank statement. C. The bank collected $26,750 on a $25,000 note, including interest of $1,750. D. A check for $1,500 returned with the statement had been incorrectly recorded by Capstone Medical Co. as $150. The check was for the payment of an obligation to ABC Supply Co. for a purchase on account. E. A check drawn for $490 had been erroneously charged by the bank as $940. F. Bank service charges for November amounted to $60.