As you can see this is a 2 part question, not two separate questions.

Required Information [The following information applies to the questions displayed below.] Part 1 of 2 The cash records and bank statement for the month of May for Diaz Entertainment are shown below. points DIAZ ENTERTAINMENT Cash Account Records May 1, 2021, to May 31, 2021 Cash Balance Cash Balance - May 31, 2021 $5,120 eBook May 1, 2821 + Cash Receipts $5,292 $11,990 Cash Receipts Date Desc. 5/3 Sales 5/19 Sales 5/17 Sales 5/24 Sales 5/31 Sales Amount $1.458 1.888 2,510 2,989 3,170 print Cash Disbursements $12, 160 Cash Disbursements Check Desc. 471 Legal fees Property tax Salaries 474 Advertising 475 Supplies 476 Salaries Date 5/7 5/12 5/15 5/22 5/30 5/31 472 473 Amount $ 1.298 1,668 3,590 1,498 540 3.590 $12.160 References $11,999 Member FDIC 7772854360 May 31, 2021 Ending Balance May 31, 2021 $6.139 P.O. Box 162647 Midwest Bank Bowlegs, OK 74832 Looking Out For You (485) 369-CASH Account Holder: Diaz Entertainment Account Number: 124 Saddle Blvd, Bowlegs, OK 74830 Statement Date: Account Summary Beginning Balance Deposits and Credits Withdrawals and Debits May 1, 2821 NO Total NO. Total 56.250 $9.99 9 $10.019 Account Details Deposits and Credits Withdrawals and Debits Date Amount Desc. Date No. Amount Desc 5/4 $ 1,458 DP 5/1 $ 540 CHK 5/11 BEP DEP 429 429 CHK 5/18 2.510 DEP 471 1.299 CHK 5/20 1.ee NOTE 5/11 NSE 5/20 59 INT 5/12 472 1.660 CHK 5/25 2,980 DEP 5/18 473 3.59e CHK 5/31 INT 5/2e 5725 1,490 5/31 $ 9,988 $10,019 469 5/1 5/2 5/2 5/9 390 Daily Balance Date Amount $5,710 5,298 5/4 6,748 5/9 5,450 5/11 6.949 5/12 5.282 5/18 4.289 5/20 4.669 5/25 6,159 5/31 $ 6,139 29 59e EFT Desc. DEP Customer deposit NOTE Note collected EFT Electronic funds transfer INT Interest earned CHK Customer check SF Service fees NSF Nonsufficient funds Additional information: a. The difference in the beginning balances in the company's records and the bank statement relates to checks #469 and #470. which are outstanding as of April 30, 2021 (prior month). b. The bank made the EFT on May 20 in error. The bank accidentally charged Diaz for payment that should have been made on another account. Required: 1. Prepare a bank reconciliation for Diaz's checking account on May 31, 2021. (Amounts to be deducted should be Indicated with a minus sign. Total entries to the same account together when entering in the bank reconciliation.) Required: 1. Prepare a bank reconciliation for Diaz's checking account on May 31, 2021. (Amounts to be deducted should be Indicated with a minus sign. Total entries to the same account together when entering in the bank reconciliation.) DIAZ ENTERTAINMENT Bank Reconciliation May 31, 2021 Company's Cash Balance Per general ledger Bank's Cash Balance Per bank statement Bank balance per reconciliation Company balance per reconciliation ........ "May . $6.25e Date Part 2 of 2 Deposits and Credits Date Amount Desc 5/4 $ 1,458 DEP 5/11 1.88e DEP 5/18 2,510 DEP 5/20 1. NOTE 5/29 INT 5/25 2,980 DEP 5/31 ...YUCAT.................... .....................YUCT ........................wey ....... $9.988 9 $19.919 $6.139 Account Details Withdrawals and Debits Daily Balance No. Amount Desc. Date Amount 469 $ 540 CHK 5/1 $5,719 479 420 CHK 5/2 5,290 421 1,290 CHK 5/4 6, 740 5/9 5,450 1,660 CHK 5/11 6.94 473 3.590 5/12 5.288 598 EFT 5/18 4.299 1,490 CHK 5/20 4,669 49 SF 5/25 6,159 $18,019 5/31 $ 6,139 390 NSF 5/9 5/11 5/12 5/18 5/20 5/25 5/31 472 CHK 29 points INT $ 9,998 eBook Desc. DEP Customer deposit NOTE Note collected EFT Electronic funds transfer INT Interest earned CHK Customer check SF Service fees NSF Nonsufficient funds Additional information: References a. The difference in the beginning balances in the company's records and the bank statement relates to checks #469 and #470, which are outstanding as of April 30, 2021 (prior month). b. The bank made the EFT on May 20 in error. The bank accidentally charged Diaz for payment that should have been made on another account. 2. Record the necessary cash adjustments. (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account field. Total entries to the same account together when entering in the journal entry carousel.) View transaction list Journal entry worksheet Record the amounts that increase cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal