Account Titles and Explanation Debit Credit lay 31 Cash 2750 Notes Receivable (To record collection of note receivable by bank) 2750 31 Accounts Receivabie Cash 430 (To record NSF check) 430 31 Sales Revenue Cash (To correct error in deposit) Accounts Payable Cash (To correct error in recording check) Bank Charge Expense Cash Depocits in trancit Bank error-Tomins $ 189015350 \begin{tabular}{|r|} \hline 2240.15 \\ \hline 9258.15 \\ \hline \end{tabular} Les: Outstandine checks \begin{tabular}{lr} \hline & 294.25 \\ \hline$ & 8963.90 \\ \hline \end{tabular} Adiusted cash balance per hunk: Cash baiance per books \( \$ \longdiv { 6 7 8 8 . 9 0 } \) Electronic funds transfer received \begin{tabular}{|c|c|c|c|} \hline Check printing charge & & $ & 50 \\ \hline Error in recording check & & & 45 \\ \hline Error in deposit & * & & 50 \\ \hline INSF check & & & 430 \\ \hline \end{tabular} ossom Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the mpany's Cash account per its general ledger showed a balance of $6,788.90. e bank statement from Emporia State Bank on that date showed the following balance. mparison of the details on the bank statement with the details in the Cash account revealed the following facts. The statement included a debit memo of $50.00 for the printing of additional company checks. Cash sales of $893.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $943.15. The bank credited Blossom Company for the correct amount. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,890.15. On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Blossom Company for $638.00. $2,750.00 was collected from a customer's note receivable by the bank for Blossom Company on May 31 through electronic funds transfer. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $350.00 that was incorrectly charged to Blossom Company by the bank. On May 31, the bank statement showed an NSF charge of $430.00 for a check issued by Sara Ballard, a customer, to Blossom Company on account. Account Titles and Explanation Debit Credit lay 31 Cash 2750 Notes Receivable (To record collection of note receivable by bank) 2750 31 Accounts Receivabie Cash 430 (To record NSF check) 430 31 Sales Revenue Cash (To correct error in deposit) Accounts Payable Cash (To correct error in recording check) Bank Charge Expense Cash Depocits in trancit Bank error-Tomins $ 189015350 \begin{tabular}{|r|} \hline 2240.15 \\ \hline 9258.15 \\ \hline \end{tabular} Les: Outstandine checks \begin{tabular}{lr} \hline & 294.25 \\ \hline$ & 8963.90 \\ \hline \end{tabular} Adiusted cash balance per hunk: Cash baiance per books \( \$ \longdiv { 6 7 8 8 . 9 0 } \) Electronic funds transfer received \begin{tabular}{|c|c|c|c|} \hline Check printing charge & & $ & 50 \\ \hline Error in recording check & & & 45 \\ \hline Error in deposit & * & & 50 \\ \hline INSF check & & & 430 \\ \hline \end{tabular} ossom Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the mpany's Cash account per its general ledger showed a balance of $6,788.90. e bank statement from Emporia State Bank on that date showed the following balance. mparison of the details on the bank statement with the details in the Cash account revealed the following facts. The statement included a debit memo of $50.00 for the printing of additional company checks. Cash sales of $893.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $943.15. The bank credited Blossom Company for the correct amount. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,890.15. On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Blossom Company for $638.00. $2,750.00 was collected from a customer's note receivable by the bank for Blossom Company on May 31 through electronic funds transfer. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $350.00 that was incorrectly charged to Blossom Company by the bank. On May 31, the bank statement showed an NSF charge of $430.00 for a check issued by Sara Ballard, a customer, to Blossom Company on account