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 reconciling items: a$.$ Checks outstanding totaled $$73,870$ b$.$ A deposit of $$51,230,$ representing receipts of April $30,$ had been made too late to appear on the bank statement.