Aglife Genetics Company of Lancaster, Wisconsin, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2014, the company’s Cash account per its general ledger showed the following balance.

CASH NO. 101 Date Explanation Ref. Debit Credit Balance May 31 Balance 13,287 The bank statement from Lancaster State Bank on that date showed the following balance.
Lancaster State Bank Checks and Debits Deposits and Credits Daily Balance XXX XXX 5 3 lie F732 A comparison of the details on the bank statement with the details in the cash account revealed the following facts.
i 2s The statement included a debit memo of $35 for the printing of additional company checks.
Cash sales of $1,720 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $1,820. The bank credited Aglife Genetics Company for the correct amount.
. Outstanding checks at May 31 totaled $1,425, and deposits in transit were $2,100.
. On May 18, the company issued check no. 1181 for $1,102 to M. Datz on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Aglife Genetics Company for $110.
. A $4,000 note receivable was collected by the bank for Aglife Genetics Company on May 31 plus $80 interest. The bank charged a collection fee of $25. No interest has been accrued on the note.
. Included with the cancelled checks was a check issued by Bohr Company to Carol Mertz for $900 that was incorrectly charged to Aglife Genetics Company by the bank.
. On May 31, the bank statement showed an NSF charge of $1,908 for a check issued by Tyler Gricius, a customer, to Aglife Genetics Company on account.
Instructions

(a) Prepare the bank reconciliation at May 31, 2014.

(b) Prepare the necessary adjusting entries for Aglife Genetics Company at May 31, 2014.