The cash account for Stone Systems at July $31,20$Y$5,$ indicated a balance of $$7,475.$ The bank statement indicated a balance of $$9,830$ on July $31,20$Y$5.$ Comparing the bank statement and the accompanying canceled checks and memos with the records reveals the following reconciling items:

Checks outstanding totaled $$3,540.$

A deposit of $$3,690,$ representing receipts of July $31,$ had been made too late to appear on the bank statement.

The bank had collected $$1,920$ on a note left for collection. The face of the note was $$1,820.$

A check for $$800$ returned with the statement had been incorrectly recorded by Stone Systems as $$880.$ The check was for the payment of an obligation to Holland Co$.$ for the purchase of office supplies on account.

A check drawn for $$600$ had been incorrectly charged by the bank as $$60.$

Bank service charges for July amounted to $$35.$