The cash account for Pala Medical Center at June 30, 20Y1, indicated a balanco of $166,438. The bank statement indicated a balance of $195,689 on June 30,20Y1, Comparing the bank statement and the accompanying canceled checks and memos with the records reveated the fotlowing reconciting ifterns: a. Checks outstanding totaled $19,427. b. A doposit 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 incorrecty recorded by Pala Medical Center as s400. The check was for the paryment of an oblgation to Skyline Supply Co, for a purchase on account. e. A check drawn for $195 had been erroneously charged by the bank as $915 1. Bank service charges toe Jure amounted to $55. Required: 1. Prepare a bank reconciliation