Blossom Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the company's Cash account per its general ledger showed a balance of $6,843.90 The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits Deposits and Credits Daily Balance XXx 5-31 7,073.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. 1. The statement included a debit memo of $61.00 for the printing of additional company checks. 2. Cash sales of $904.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $954.15. The bank credited Blossom Company for the correct amount. . Outstanding checks at May 31 totaled $276.25, and deposits in transit were $1,901.15 4. On May 18, the company issued check No. 1181 for $685.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Blossom Company for $658.00. 5. A $2,816.00 note receivable was collected by the bank for Blossom Company on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $339.00 that was incorrectly charged to Blossom Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $485.00 for a check issued by Sara Ballard, a customer, to Blossom Company on account