the following information is available for the topper company for the month of april. on april 30, after all transactions have been recorded, the company's cash account has a balance of $172,050. the company's bank statement shows a balance on april of $166,220. outstanding checks at april total $10,630. a credit memo included with the bank statement indicates that the bank collected $4,480 on a note receivable for topper. the $4,480 includes $4,000 principal and $480 interest. a debit memo included with the bank statement shows a $3,035 nsf check from a customer, p. flank. the debit memo reflects $3,000 for the nsf check and a service charge of $35. a deposit placed in the bank's night depository on april 30 totaling $17,880 did not appear on the bank statement. included with the bank statement was a debit memorandum in the amount of $25 for check printing charges that have not been recorded on the company's books. g