The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $11,775. The bank statement indicated a balance of $13,370 on June 30, 20Y1. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: Checks outstanding totaled $4,810. A deposit of $5,010, representing receipts of June 30, had been made too late to appear on the bank statement. The bank collected $2,610 on a $2,470 note, including interest of $140. A check for $770 returned with the statement had been incorrectly recorded by Pala Medical Co. as $700. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account. A check drawn for $80 had been erroneously charged by the bank as $800. Bank service charges for June amounted to $25.