Ignore the Post Ref column on your journal entries.

The cash account for Santiago Co$.$ on May $31$ indicated a balance of $$20,915.$ The March bank statement indicated an ending balance of $$25,645.$ Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:

a$.$ Checks outstanding totaled $$5,975.$

b$.$ A deposit of $$3,796$ had been made too late to appear on the bank statement.

c$.$ A check for $$1,482$ returned with the statement had been incorrectly recorded as $$482.$ The check was originally issued to pay on account.

d$.$ The bank collected $$4,515$ on a note left for collection of which $$515$ was interest revenue.

e$.$ Bank service charges for May amounted to $$70.$

f$.$ A check for $$894$ was returned by the bank because of insufficient funds.