The cash account for Norwegian Medical Co. at April 30 indicated a balance of $403,784. The bank statement indicated a balance of $468,460 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconcling items: a. Checks outstanding totalsi 573.870 : b. A depost of \$51,230, representing recoipts of April 30, had been made too late to oppear on the bank stalement. c. The bank cotected $50.690 on a $48,220 note, includieg interest of $2.410 d. Acheck lor $9,160 retumed with the statement had been incorrectly recorded by Norwegian Medical Co. as $916. The check wass for the payment of an obligation to Universal Supply Co. for a purchase on account. e. A check diawn for $660 had been ecionecusly charged by the bark as $860. 1. Bank service charges for April amounted to $170. The cash account for Norwegian Medical Co. at April 30 indicated a balance of $403,784. The bank statement indicated a balance of $468,460 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconcling items: a. Checks outstanding totalsi 573.870 : b. A depost of \$51,230, representing recoipts of April 30, had been made too late to oppear on the bank stalement. c. The bank cotected $50.690 on a $48,220 note, includieg interest of $2.410 d. Acheck lor $9,160 retumed with the statement had been incorrectly recorded by Norwegian Medical Co. as $916. The check wass for the payment of an obligation to Universal Supply Co. for a purchase on account. e. A check diawn for $660 had been ecionecusly charged by the bark as $860. 1. Bank service charges for April amounted to $170