Carla Vista Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the companys Cash account per its general ledger showed a balance of $6,883.90. 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 XXX 5-31 7,113.00 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 $53.00 for the printing of additional company checks. 2. Cash sales of $896.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $946.15. The bank credited Carla Vista Co. for the correct amount. 3. Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1,893.15. 4. On May 18, the company issued check No. 1181 for $686.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Carla Vista Co. for $668.00. 5. A $2,848.00 note receivable was collected by the bank for Carla Vista Co. on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $347.00 that was incorrectly charged to Carla Vista Co. by the bank. 7. On May 31, the bank statement showed an NSF charge of $525.00 for a check issued by Sara Ballard, a customer, to Carla Vista Co. on account. Prepare the bank reconciliation at May 31, 2017. (List items that increase balance as per bank & books first.)

Carla Vista Co. 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 $6,883.90. The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits XXX Deposits and Credits XXX Daily Balance 5-317,113.00 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 $53.00 for the printing of additional company checks. 2. Cash sales of $896.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $946.15. The bank credited Carla Vista Co.for the correct amount. 3. Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1,893.15. 4. On May 18, the company issued check No. 1181 for $686.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Carla Vista Co.for $668.00. 5. A $2,848.00 note receivable was collected by the bank for Carla Vista Co. on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $347.00 that was incorrectly charged to Carla Vista Co. by the bank. 7. On May 31, the bank statement showed an NSF charge of $525.00 for a check issued by Sara Ballard, a customer to Carla Vista Co, on account