The cah account for Norwegian Medical Co. At April 30 indicated a balance of $12,620. The bank tatement indicated a balance of $14,380 on April 30. Comparing the bank tatement and the accompanying canceled check and memo with the record revealed the following reconciling item:

Check outtanding totaled $5,180. A depoit of $5,390, repreenting receipt of April 30, had been made too late to appear on the bank tatement. The bank collected $2,800 on a $2,660 note, including interet of $140. A check for $880 returned with the tatement had been incorrectly recorded by Norwegian Medical Co. A $800. The check wa for the payment of an obligation to Univeral Supply Co. For a purchae on account. A check drawn for $80 had been erroneouly charged by the bank a $800. Bank ervice charge for April amounted to $30. Required:

Quetion Content Area
1. Prepare a bank reconciliation