The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $84,452. The bank statement indicated a balance of $12 2,190 on June 30, 20Y1. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:A.Checks outstanding totaled $33,310.B.A deposit of $12,610, representing receipts of June 30, had been made too late to appear on the bank statement.C.The bank collected $28,240 on a $25,400 note, including interest of $1,848.D.A check for $1,100 returned with the statement had been incorrectly recorded by Pala Medical Co. as $110. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account.E.A check drawn for $680 had been erroneously charged by the bank as $360.F.Bank service charges for June amounted to $45