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 Deposits and Credits Checks and Debits 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. $2,848.00 was collected from a customer note receivable 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 CARLA VISTA CO. Bank Reconciliation May 31, 2022 Cash balance per bank statement $ 7113 [ Add Deposits in transit 1893.15 Bankerror Bank error [ 347.00 2240.15 9353.15 Less 1 Outstanding checks 267.25 i Adjusted cash balance per bank 9085.90 Cash balance per books 6883.90 Add : Electronic funds transfer received 2848.00 973190 Check printing charge 53.00 i Error in recording check 18.00 i Error in deposit 50.00 i NSF check 525.00 i 646.00 i Adjusted cash balance per books 9085.90 Prepare the necessary adjusting entries for Carla Vista Co. at May 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.50.) Date Account Titles and Explanation Debit Credit May 31 (To record collection of note receivable by bank) 31 (To record NSF check) 31 (To correct error in deposit) 31 (To correct error in recording check) 31 (To record charge for printing company checks)