The cash account for Pala Medical Co. at June 30, 201, indicated a balance of S9 7,456. The brittment ndicated a balance of S127.960 on June 30, 20 Comparng te bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling Bems A. Checks outstanding totaled $30,050 B A deposit of $19,720, representing receipts of June 30, had been made too late to appear on the bank statement C. The bank collected $22,149 on a $20,700 mote, including interest of $1,449 D. A check for $1,450 returned with the statement had been incorrectly recorded by Pala Medical Co. as 145. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account E. A check drawn for $290 had been erroneously charged by the bank as 5920 F Bank service charges for June amounted to $40 Instructions