The cash account for Capstone Medical Co. at November 30, 2016, indicated a balance of $91,408. The bank statement indicated a balance of $126,590 on November 30, 2016. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

A. Checks outstanding totaled $33,700.

B. A deposit of $18,900, representing receipts of November 30, had been made too late to appear on the bank statement.

C. The bank collected $22,042 on a $20,600 note, including interest of $1,442.

D. A check for $1,600 returned with the statement had been incorrectly recorded by Capstone Medical Co. as $160. The check was for the payment of an obligation to ABC Supply Co. for a purchase on account.

E. A check drawn for $680 had been erroneously charged by the bank as $860.

F. Bank service charges for November amounted to $40.