The cash account for Norwegian Medical Co$.$ at April $30$ indicated a balance of $$13,370.$ The bank statement indicated a balance of $$15,190$ on April $30.$ Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

Checks outstanding totaled $$5,470.$

A deposit of $$5,700,$ representing receipts of April $30,$ had been made too late to appear on the bank statement.

The bank collected $$2,960$ on a $$2,810$ note, including interest of $$150.$

A check for $$660$ returned with the statement had been incorrectly recorded by Norwegian Medical Co$.$ as $$600.$ The check was for the payment of an obligation to Universal Supply Co$.$ for a purchase on account.

A check drawn for $$90$ had been erroneously charged by the bank as $$900.$

Bank service charges for April amounted to $$40.$