The cash account for Pickron Co. at April 30, 2006, indicated a balance of $13,290.95. The bank statement indicated a balance of $18,016.30 on April 30, 2006. Comparing the bank statement and the accompanying canceled checks and memorandums with the records revealed the following reconciling items:
a. Checks outstanding totaled $7,169.75.
b. A deposit of $5,189.40, representing receipts of April 30, had been made too late to appear on the bank statement.
c. The bank had collected $3,240 on a note left for collection. The face of the note was $3,000.
d. A check for $1,960 returned with the statement had been incorrectly recorded by Pickron Co. as $1,690. The check was for the payment of an obligation to Jones Co. for the purchase of office equipment on account.
e. A check drawn for $1,680 had been erroneously charged by the bank as $1,860.
f. Bank service charges for April amounted to $45.00.

Instructions
1. Prepare a bank reconciliation.
2. Journalize the necessary entries. The accounts have not been closed.