29) In the process of reconciling its bank statement for May, Stienmen's Company accountant compiles the following information: Cash balance per company books on May 31 $ 6,275 Deposits in transit at month-end $ 1,300 Outstanding checks at month-end s 620 Bank charge for printing new checks 45 Note receivable and interest collected by bank on Donahue's behalf 770 A check paid to Donahue during the month by a customer is returned by the bank as NSF $ 480 $ S What is the adjusted cash balance per the books on May 31? 30) Greyson Merchandise Inventory account at year-end has a balance of $53,450, but a physical count reveals that only $53,000 of inventory exists. What is the adjusting entry to record the inventory shrinkage