(a) jo (b) Post to the Petty Cash account. (c) (b) what internal control features exist in a petty cash fund? A On May 31, 2017, Reber Company had a cash balance per books of $6,781.50. The Pre tatement from New York State Bank on that date showed a balance of $6,404.60. A an (LO comparison of the statement with the Cash account 1. The statement included a debit memo of $40 for the printing of additional company revealed the following facts. checks. d, Internal Control and Cash receipts 2 Cash sales of $836.15 on May 12 were deposited in the bank. The cash res ted Rebe cntry and the deposit slip were incorrectly made for $886.15. The bank crediteditima Company for the correct amount. 3. O 4. On M ere $2,4161 1S, utstanding checks at May 31 totaled $576.25. Deposits in transit w ay 18, the company issued check No. 1181 for $685 to Lynda Carsen The check, which cleared the bank in May, was incorrectly journalized and accoun posted Reber Company for $658. 5. A $3,000 note receivable was collected by the bank for Reber Company on Mav a $80 interest. The bank charged a collection fee of $20. No interest has been the note. 6. Included with the canceled checks was a check issued by Stiner Company to Te for $800 that was incorrectly charged to Reber Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $680 for a check issued Sue Allison, a customer, to Reber Company on account. Instructions (a) Prepare the bank reconciliation at May 31, 2017. (b) Prepare the necessary adjusting entries for Reber Company at May 31, 2017 alance .50 aciliation P8-4A The bank portion of the bank reconciliation for Langer Company at Novemb s from2017, was as follows