Instructions $31,20$ Y$9.$ Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:

a$.$ Checks outstanding totaled $$6,476.$

b$.$ A deposit of $$1,779$ representing receipts of October $31,$ had been made too late to appear on the bank statement.

c$.$ The bank had collected for Coastal Bike Co$.$ $$5,250$ on a note left for collection. The face of the note was $$5,000.$

d$.$ A check for $$580$ returned with the statement had been incorrectly charged by the bank as $$850.$

e$.$ A check for $$210$ returned with the statement had been recorded by Coastal Bike Co$.$ as $$120.$ The check was for the payment of an obligation to Rack Pro Co$.$ on account.

f$.$ Bank service charges for October amounted to $$28.$

$9.$ A check for $$1,393$ from Bay View Condos was returned by the bank due to insufficient funds.

Required:

Prepare a bank reconciliation as of October $31,20$ Y$9.$

Journalize the necessary entries.

If a balance sheet were prepared for Coastal Bike Co$.$ on October $31,20Yg,$ what amount should be reported as cash?