1. a bank reconciliation to calculate the correct ending balance of cash on May 31.

Peterson Company's general ledger shows a cash balance of $7,380 on May 31. May cash receipts of $1,280, included in the general ledger balance, are placed in the night depository at the bank on May 31 and processed by the bank on June 1. The bank statement dated May 31 shows an NSF check for $130 and a service fee of $90. The bank processes all checks written by the company by May 31 and lists them on the bank statement, except for one check totaling $1,880. The bank statement shows a balance of $7,760 on May 31.

2. the statement of stockholders' equity for the year ended December 31, 2018.

The following account balances appear in the 2018 adjusted trial balance of Spiders Corporation: Common Stock, $23,000; Retained Earnings, $7,300; Dividends, $1,000; Service Revenue, $25,900; Salaries Expense, $15,300; and Rent Expense, $8,300. No common stock was issued during the year.

Prepare the statement of stockholders' equity for the year ended December 31, 2018.