A comparison of the details on the bank statement with the details in the Cash account revealed the following facts.

1.		The statement included a debit memo of $52.00 for the printing of additional company checks.
2.		Cash sales of $895.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $945.15. The bank credited Sunland Company for the correct amount.
3.		Outstanding checks at May 31 totaled $297.25, and deposits in transit were $1,892.15.
4.		On May 18, the company issued check No. 1181 for $686.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sunland Company for $638.00.
5.		$2,842.00 was collected from a customer note receivable by the bank for Sunland Company on May 31 through electronic funds transfer.
6.		Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $348.00 that was incorrectly charged to Sunland Company by the bank.
7.		On May 31, the bank statement showed an NSF charge of $520.00 for a check issued by Sara Ballard, a customer, to Sunland Company on account. Prepare the bank reconciliation at May 31, 2022 ALSO; Journalize the adjusting entries at July 31 on the books of the company