The cash account for Norwegian Medical Co. at April 30 indicated a balance of $82,726. The indicated a balance of $128,040 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: a. Checks outstanding totaled $34,090. b. A deposit of $18,430, representing receipts of April 30 , had been made too late to appear on the bank statement. c. The bank collected $31,779 on a $29,700 note, including interest of $2,079. d. A check for $1,900 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $190. The check was for the payment of an obligation to Universal Supply Co. for a purchase on account. e. A check drawn for $370 had been erroneously charged by the bank as $730. f. Bank service charges for April amounted to $55. Journal journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered