The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $146,035. The bank statement indicated a balance of $181,965 on June 30, 20Y1. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

A. Checks outstanding totaled $16,445.
B. A deposit of $9,900, representing receipts of June 30, had been made too late to appear on the bank statement.
C. The bank collected $31,800 on a $30,000 note, including interest of $1,800.
D. A check for $2,000 returned with the statement had been incorrectly recorded by Pala Medical Co. as $200. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account.
E. A check drawn for $170 had been erroneously charged by the bank as $710.
F. Bank service charges for June amounted to $75.