Ayayai Corp. deposits all receipts intact and makes all payments by cheque. The following information is available from the cash records:

		April 30 Bank Reconciliation
Balance per bank		$7,100
Add: Deposits in transit		1,530
Deduct: Outstanding cheques		(2,090	)
Balance per books		$6,540

Month of May Results
		Per Bank		Per Books
Balance on May 31		$8,750		$9,247
May deposits		4,990		5,820
May cheques		3,980		3,040
May note collected (not included in May deposits)		1,080
May bank service charge		30
May NSF cheque from a customer, returned by the bank (recorded by the bank as a charge)		337

Prepare a May 31 bank reconciliation showing balance per bank statement and balance per books and correct cash balance.