The cash account for Pala Medical Center at June $30,20$Y$1,$ indicated a balance of $$166,436.$ The bank statement indicated a balance of $$195,688$ on June $30,20$Y$1.$ Comp revealed the following reconciling items:

a$.$ Checks outstanding totaled $$19,427.$

b$.$ A deposit of $$12,300,$ representing receipts of June $30,$ had been made too late to appear on the bank statement.

c$.$ The bank collected $$26,500$ on a $$25,000$ note, including interest of $$1,500.$

d$.$ A check for $$4,000$ returned with the statement had been incorrectly recorded by Pala Medical Center as $$400.$ The check was for the payment of an obligation to Skyline Supply Co$.$ for a purchase on account.

e$.$ A check drawn for $$195$ had been erroneously charged by the bank as $$915.$

f$.$ Bank service charges for June amounted to $$55.$