... October, the total cash deposited was $139,960, and checks written totaled $137,747. The bank statement indicated a balance of $43,370 on October 31, 20Y9. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:
A. Checks outstanding totaled $6,476.
B. A deposit of $1,779 representing receipts of October 31, had been made too late to appear on the bank statement.
C. The bank had collected for Coastal Bike Co. $5,250 on a note left for collection. The face of the note was $5,000.
D. A check for $580 returned with the statement had been incorrectly charged by the bank as $850.
E. A check for $210 returned with the statement had been recorded by Coastal Bike Co. as $120. The check was for the payment of an obligation to Rack Pro Co. on account.
F. Bank service charges for October amounted to $28.
G. A check for $1,393 from Bay View Condos was returned by the bank due to insufficient funds