Banner Company's bookkeeper left work without notice and never came back. To the right is the May 31, 2021 bank reconciliation she prepared based off of these facts: a. The company's general ledger showed a balance of $10,455.19 b. The bank statement showed a balance of $10,291.13. c. The bank charged check processing fees of $75.00. d. There was a $2,102.45 automatic withdrawal to pay the mortgage. Of the $2,102.45, $995.90 was for interest which had been accrued. e. The bank charged Banner's account $155.00 for a monthly bank service charge. f. The bank collected a note receivable for Banner in the amount of $2,020.50. The principal repayment was for $1,347.00; the balance was interest, which had not been accrued. g. The bank charged the company $95.00 to print new checks. Add: Bank Balance: Banner Company's Bank Reconciliation May 30, 2021 $10,455.19 Books Balance: $10,291.13 Add: Note Receivable Recording error Interest $2,020.50 $360.00 $673.50 Deposits not recorded $2,984.60 Note Receivable $2,020.50 $5,005.10 $3,054.00 Less: h. The bank correctly cleared check #2504 for $842.00. The company had recorded this check in its books for $482.00. The check had been written in payment of utilities. Check processing fees i. A $2,984.60 deposit was recorded on the company books on 5/31. The deposit was taken to the bank too late to be recorded on that day. The bank recorded the deposit on 6/4. Less: Outstanding Checks j. Outstanding checks totaled $2,414.69. k. Banner's income tax refund of $1,172.80 was directly deposited in the bank account. A receivable had been set up in 2020 in anticipation of the refund. Mortgage payment Bank service charge $2,414.69 Check printing Income Taxes paid $75.00 $2,102.45 $155.00 $95.00 $1,172.80 $3,600.25 Adjusted Bank Balance: $11,094.50 Adjusted Book Balance $11,695.98