The cash account for Online Medical Co. at June 30, 2014, indicated a balance of $9,145. The bank statement indicated a balance of $10,270 on June 30, 2014. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

Checks outstanding totaled $3,700.

A deposit of $3,850, representing receipts of June 30, had been made too late to appear on the bank statement.

The bank had collected $2,000 on a note left for collection. The face of the note was $1,900.

A check for $660 returned with the statement had been incorrectly recorded by Online Medical Co. as $600. The check was for the payment of an obligation to Hirsch Co. for the purchase on account.

A check drawn for $70 had been erroneously charged by the bank as $700.

Bank service charges for June amounted to $35.