Crane Company 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 $6,848.90. 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 5-317,078.00 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 $62.00 for the printing of additional company checks. 2. Cash sales of $905.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $955.15. The bank credited Crane Company for the correct amount. 3. 4. 5. 6. 7. Outstanding checks at May 31 totaled $285.25, and deposits in transit were $1,902.15. On May 18, the company issued check No. 1181 for $684.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Crane Company for $648.00. $2,822.00 was collected from a customer note receivable by the bank for Crane Company on May 31 through electronic funds transfer. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $338.00 that was incorrectly charged to Crane Company by the bank. On May 31, the bank statement showed an NSF charge of $490.00 for a check issued by Sara Ballard, a customer, to Crane Company on account. (a) Prepare the bank reconciliation at May 31, 2022. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 5,275. 50.) CRANE COMPANY