e cash account for Highlander Diamond Co. on April 1, 20Y5, indicated a balance of $35,400. During April, the total cash deposited was $120,255, and checks written totaled $109,200. The bank statement indicated a balance of $60,927 on April 30, 20Y5. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items: Checks outstanding totaled $21,450. A deposit of $13,913, representing receipts of April 30, had been made too late to appear on the bank statement. A check for $710 had been incorrectly charged by the bank as $170. A check for $220 returned with the statement had been recorded by Highlander Diamond Co. as $2,200. The check was for the payment of an obligation to Dirt Dog Inc. on account. The bank had collected for Highlander Diamond $6,480 on a note left for collection. The face of the note was $6,000. Bank service charges for April amounted to $115. A check for $1,950 from Fly Ball Co. was returned by the bank because of insufficient funds.