Trillo Company’s bank statement for May 2017 shows these data.

Balance May 1 $12,650 Balance May 31 $14,280 Debit memorandum: Credit memorandum:

NSF check 175 Collection of electronic funds transfer 505 The cash balance per books at May 31 is $13,319. Your review of the data reveals the following.

1- The NSF check was from Hup Co., a customer.

2- Outstanding checks at May 31 total $2,410.

3- Deposits in transit at May 31 total $1,752.

4- A Trillo Company check for $352 dated May 10 cleared the bank on May