Carla Vista Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, 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 Deposits and Credits Daily Balance XXX XXX 5-317,113.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts The statement included a debit memo of $52.00 for the printing of additional company checks 2 Cash sales of $896.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $946.15. The bank credited Cirta Vista Co for the correct amount 3. Outstanding checks at May 31 totaled $20725, and deposits in transit were 51,493.15 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. 52,848.00 was collected from a customer's note recevable by the bank for Carla Vista Co on May 31 through electronic tunds transfer Included with the canceled checks was a check issued by Tomlins Company to Pinod for $34700 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 checked by Sara Balada com a cula Vista Co on account 4 Prepare the bank reconciliation at May 31, 2022. (list items that increase balance as per bank & books forst. Round answers to 2 decimal places, e s. 52.75.) CARLA VISTA CO. Bank Reconciliation