The following information is available for Prime Company as of April 30, 2011: a. Cash on the books as of April 30 amounted to $113,175.28. Cash on the bank statement for the same date was $140,717.08. b. A deposit of $14,349.84, representing cash receipts of April 30, did not appear on the bank statement. c. Outstanding checks totaled $7,302.64. d. A check for $2,420.00 returned with the statement was recorded as $2,024.00. The check was for advertising. e. The bank service charge for April amounted to $35.00. f. The bank collected $36,300.00 for Prime Company on a note. The face value of the note was $36,000.00. g. An NSF check for $1,140.00 from a customer, Tom Jones, was returned with the statement. h. The bank mistakenly deducted a check for $700.00 that was drawn by Tiger Corporation. i. The bank reported a credit of $560.00 for interest on the average balance.