The cash account for Norwegian Medical Co. at April 30 indicated a balance of $84,457. The bank statement indicated a balance of $127,190 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items: a. Checks outstanding totaled $33,310. b. A deposit of $17,610, representing receipts of April 30, had been made too late to appear on the bank statement. c. The bank collected $28,248 on a $26,400 note, including interest of $1,848. d. A check for $1,100 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $110. The check was for the payment of an obligation to Universal Supply Co. for a purchase on account. e. A check drawn for $680 has been erroneously charged by the bank as $860. f. Bank service charges for April amounted to $45.