Crane Company of Emporia, Kansas, spreads herbicides and applies Ilquid fertilizer for local farmers. On May $31,2022,$ the company's Cash account per its general ledger showed a balance of $$6,000\mathrm{.}00,$The bank statement from Emporia State Bank on that date showed the following balance.Emporia State BankChecks and DebitsDeposits and CreditsXXXxxXDally Balance$5-316,700\mathrm{.}00$A comparison of the details on the bank statement with the details in the Cash account revealed the following facts$1.$ The statement included a debit memo of $$30$ for the printing of additional company checks$\mathrm{.}2.$ Cash sales of $$700\mathrm{.}00$ on May $12$ were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $$740\mathrm{.}00.$ The bank credited Crane Company for the correct amount$\mathrm{.}3.$ Outstanding checks at May $31$ totaled $$685\mathrm{.}00,$ and deposits in transit were $$1,800\mathrm{.}00\mathrm{.}4.$ On May $18,$ the company issued check No$.1181$ for $$661$ to H$.$ Moses, on account. The check. which cleared the bank in May, was incorrectly journalized and posted by Crane Company for $$616\mathrm{.}5,$$$2,600$ was collected from a customer's note recelvable by the bank for Crane Company on May $31$ through electronicfunds transfer$\mathrm{.}1.$ Included with the canceled checks was a check Issued by Tomins Company to C$.$ Pernod for $$310$ that was incorrectly charged to Crane Company by the bankOn May $31,$ the bank statement showed an NSF charge of $$360$ for a check issued by Sara Ballard, a customer, to Crane Company on account. Prepare the necessary adjusting entries for Crane Company at May $31,2022.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$Date Account Titles and ExplanationMay $31$DebitCredit$($To record receipt of electronic funds transfer$)$May $31($To record NSF check$)$May $31($To correct error in deposit check$)$May $31($To correct error in recording check$)$May $31($To record bank service charge$)$

$($b$)$

Prepare the necessary adjusting entries for Crane Company at May $31,2022.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered, Do not indent manually.$)$

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