BANK STATEMENT
	Checks			Deposits		Other			Balance
Balance, May 1									$	20,600
May 2				$	8,000					28,600
May 5	#301	$	11,000							17,600
May 7	#302		6,800							10,800
May 8					10,000					20,800
May 14	#303		540							20,260
May 17						Interest	$	160		20,420
May 22						NSF check		320		20,100
May 27	#304		5,000							15,100
May 31						Service charge		80		15,020
Balance, May 31										15,020

Cash (A)

May 1 Balance	20,600
May 1	8,000		11,000	#301 May 2
May 7	10,000		6,800	#302 May 4
May 29	6,800		540	#303 May 11
			5,000	#304 May 23
			1,700	#305 May 29
May 31 Balance	20,360

The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31. The May 31 bank statement and the May T-account for cash (summarized). Martin Companys bank reconciliation at the end of April showed a cash balance of $20,600. No deposits were in transit at the end of April, but a deposit was in transit at the end of May.

1.	Prepare a bank reconciliation for May.

2.

Prepare any journal entries required as a result of the bank reconciliation

3.	After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?