Bill Jovi is reviewing the cash accounting for Nottleman, Inc., a local mailing service. Jovi's review will focus on the bank reconciliation for the month ended May 31, 2021. He has . Receipts Balance $17,538.00 THIRD NATIONAL BANK Bank Statement Disbursements Balance, May 1, 2021 Deposits Note payment direct from customer (interest of $60) Checks cleared during May $62,300.00 Bank service charges 54.00 Balance, May 31, 2021 $56,000.00 1,860.00 $13,044.00 Nottleman's Cash Account (from the General Ledger) Balance May 1, 2019 $17,700.00 Deposits during May 62,000.00 Checks written during May 2021 (63.670.00) Balance May 31, 2021 $16.030.00 Deposits in transit are determined to be $6,000.00 and checks outstanding at May 31 total $1,700.00. Cash on hand on May 31, 2021 (already recorded on the books for cash receipts in May) is $492. Required: a) Prepare a bank reconciliation dated May 31, 2021. (8 points) b) Prepare the journal entries related to the bank reconciliation. (5 points)