The cash account for Pala Medical Co$.$ at June $30,20$Y$1,$ indicated a balance of $$85,920.$ The bank statement indicated a balance of $$127,910$ on June $30,20$Y$1.$ Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

a$.$ Checks outstanding totaled $$32,540.$

b$.$ A deposit of $$18,540,$ representing receipts of June $30,$ had been made too late to appear on the bank statement.

c$.$ The bank collected $$29,425$ on a $$27,500$ note, including interest of $$1,925.$

d$.$ A check for $$1,350$ returned with the statement had been incorrectly recorded by Pala Medical Co$.$ as $$135.$ The check was for the payment of an obligation to Skyline Supply Co$.$ for a purchase on account.

e$.$ A check drawn for $$570$ had been erroneously charged by the bank as $$750.$

f$.$ Bank service charges for June amounted to $$40.$