The cash account for Alpine Sports Co. on April 1, 2006, indicated a balance of $16,911.95. During April, the total cash deposited was $65,500.40, and checks written totaled $68,127.47. The bank statement indicated a balance of $18,880.45 on April 30, 2006. Comparing the bank statement, the canceled checks, and the accompanying memorandums with the records revealed the following reconciling items:
a. Checks outstanding totaled $5,180.27.
b. A deposit of $3,481.70, representing receipts of April 30, had been made too late to appear on the bank statement.
c. A check for $620 had been incorrectly charged by the bank as $260.
d. A check for $479.30 returned with the statement had been recorded by Alpine Sports Co. as $497.30. The check was for the payment of an obligation to Bray & Son on account.
e. The bank had collected for Alpine Sports Co. $3,424 on a note left for collection. The face of the note was $3,200.
f. Bank service charges for April amounted to $25.
g. A check for $880 from Shuler Co. was returned by the bank because of insufficient funds.

Instructions
1. Prepare a bank reconciliation as of April 30.
2. Journalize the necessary entries. The accounts have not been closed.