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 $6,828.90 The bank s t from Emporia State Bank on that date showed the following balance. and Debits Deposits and Credits Xxx 5-31 7,058.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. . The statement indluded a debit memo of s58.00 for the printing of additional company checks. 2. Cash sales of $901.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $951.15. The bank credited Carla Vista Co, for the correct amount. 3. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,898.15 4, On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Carla Vista Co. for $638.00 S, A $2,798.00 note receivable was collected by the bank for Carla Vista Co. on May 31 through electronic funds transfer 6. Induded with the canceled checks was a check issued by Tomins Company to C. Pernod for $342.00 that was incorrectly charged to Carla Vista Co. by the bank. 7. On May 31, the bank statement showed an NSF charge of $470.00 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.) A CO. Prepare the necessary adjusting entries for Carla Vista Co. at May 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) May 31