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