a balance of $11,670. The bank statement indicated a balance of $13,640 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:



Checks outstanding totaled $4,910.



A deposit of $5,120, representing receipts of April 30, had been made too late to appear on the bank statement.



The bank collected $2,660 on a $2,520 note, including interest of $140.



A check for $770 returned with the statement had been incorrectly recorded by Lakeshore Gelato as $700. The check was for the payment of an obligation to Sprinkles Supply Co. for the purchase on account.



A check drawn for $40 had been erroneously charged by the bank as $400.



Bank service charges for April amounted to $50.