The cash account for Deaver Consulting at October 31, 20Y6, indicated a balance of12,380. The bank statement indicated a balance of $15,740 on October 31, 20Y6. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items a. Checks outstanding totaled $5,670 b. A deposit of 5,900, representing receipts from October 31, had been made too late to appear on the bank statement. c. The bank had collected $3,070 on a note left for collection. The face of the note was $2,910 d. A check for $660 returned with the statement had been incorrectly recorded by Deaver Consulting as $600. The check was for the payment of an obligation to Oxford Office Supplies Co. for the purchase of office supplies on account. e. A check drawn for $660 had been incorrectly charged by the bank as $60 f. Bank service charges for October amounted to $20 The cash account for Deaver Consulting at October 31, 20Y6, indicated a balance of12,380. The bank statement indicated a balance of $15,740 on October 31, 20Y6. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items a. Checks outstanding totaled $5,670 b. A deposit of 5,900, representing receipts from October 31, had been made too late to appear on the bank statement. c. The bank had collected $3,070 on a note left for collection. The face of the note was $2,910 d. A check for $660 returned with the statement had been incorrectly recorded by Deaver Consulting as $600. The check was for the payment of an obligation to Oxford Office Supplies Co. for the purchase of office supplies on account. e. A check drawn for $660 had been incorrectly charged by the bank as $60 f. Bank service charges for October amounted to $20