Aztec Company uses a calender year accounting period. The following information is available about the company's cash. Citizens Bank General Account: AZTEC Company Date Debits Credits Balance 4-30 4,942 5-01 177 610 5,375 5-02 855 4,520 5-04 438 1850 5,932 5-05 586 5,346 5-09 709 2010 6,647 5-12 925 1985 7,707 5-20 527 7,180 5-22 523 6,657 5-26 5280 2645 4.022 5-29 255 NSF 3,767 5-30 5-31 20 DM 14 SC 3,747 1850 CM 5,583 Total Debits $10,309 Total Credits $10,950 5,583 Legend: DM: Debit Memo CM: Credit Memo Balance per bank statement Add: Deposits in transit NSF: Not sufficent funds check SC: Service charge Aztec Company Bank Reconciliation April 30, 2020 $ 4,942 610 5552 3,741 5-311 14 SC 1850 CM 5,583 Total Debits $10,309 Total Credits $10,950 5,583 Legend: DM: Debit Memo NSF: Not sufficent funds check CM: Credit Memo SC: Service charge Aztec Company Bank Reconciliation April 30, 2020 Balance per bank statement Add: Deposits in transit Deduct: Outstanding checks No. 606 No. 607 Corrected cash balance Balance per books Deduct: Bank service charge Corrected cash balance $ 4,942 610 5552 $ 177 261 438 5114 $ 5,139 25 $ 5,114 Aztec Company's Cash Account Taken from General Ledger Cash 5139 Cash Payments Journal May 31 10489 9440 Balance, April 30 Cash Receipts Journal May 31 Information Taken from Aztec Company Cash receipts Joumal Cash Payment Journal Date Date: Check no. Amount 5-03 1850 5-01 608 855 5-08 2010 5-03 609 483 5-12 1965 5-06 610 586 14.26 2045 5-11 411 709 Information Taken from Aztec Company Cash receipts Journal Cash Payment Journal Date Date Check no. Amount 5-03 1850 5-01 608 855 5-08 2010 5-03 609 483 5-12 1985 5-06 610 586 5-25 2645 5-11 611 709 5-31 950 5-16 612 925 9440 5-21 613 257 5-27 614 523 5-29 615 5280 5-30 616 346 5-31 617 525 10489 Additional Information: 1.During May the Bank ertoneously deducted from Aztec Company's account a collection charge $ 20.00 that was applicable to Lett Company. 2.The credit memo shown on the bank statement relates to a note that the bank collected on Aztec's behalf. The note had a face value of $1,800.00 and Aztec earned interest $ 50.00 during the current period. The company has not yet recorded the collection. 3. The NSF check shown on the bank statement had been received during May from a customer on account. Aztec has not yet recorded the return of the check.. 4. Aztec failed to record the bank service charge for April (see April reconciliation). 5 Aztec made errors in recording the cash payments during May: Check no. 609 613 Actual amount 438 527 Amount recorded $ 483 257 Check no 609 was for auto expense and ck no 613 was issued to purchase supplies. INSTRUCTIONS: a. Prepare a bank reconciliation dated May 31, 2020 b. Prepare the necessary journal entries