with the records revealed the following reconciling items: a. Checks outstanding totaled $5,860. b. A deposit of $6,110, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $3,170 on a $3,010 note, including interest of $160. e. A check drawn for $70 had been erroneously charged by the bank as $700. f. Bank service charges for April amounted to $45. Required: 1. Prepare a bank reconciliation. 3. If a balance sheet is prepared for Norwegian Medical Co. on April 30 , what amount should be reported as cash