Carla Vista Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the companys Cash account 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 record 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 recorded by Carla Vista Co. for $668.00.
5.		$2,848.00 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.

a)Prepare the bank reconciliation at May 31, 2017. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

CARLA VISTA CO. Bank Reconciliation Cash balance per bank statement $ 7,113.00 Less Check printing charge NSF check 525.00 Error in recording check $347 Cash balance per books $ eTextbook and Media Assistance Used List of Accounts Attempts: 0 of 2 used Submit Answer Save for Later Last saved 1 day ago. Saved work will be auto-submitted on the due date. Auto- submission can take up to 10 minutes. Using multiple attempts will impact your score. 10% score reduction after attempt 1 ARLA VD IACO. Bank Reconciliation Cash balance perberk statement 7.112.00 Les 7 Check printing charge Outstanding checks 267.25 Depealta Intranalt 1,892.15 Cash balance per bank statement S Cash balance per books S 6,883.90 : Electronic Funds trenaer received 2.948.00 Lea Check printing charge