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 $6,000.00. The bank statement from Emporia State Bank on that date showed the following balance. Emporia State Bank Checks and Debits XXX Deposits and Credits XXX Daily Balance 5-31 6,700.00 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. 2 3. 4. Cash sales of $700.00 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $740.00. The bank credited Crane Company for the correct amount. Outstanding checks at May 31 totaled $685.00, and deposits in transit were $1,800.00. 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. 5. $2,600 was collected from a customer's note receivable by the bank for Crane Company on May 31 through electronic funds transfer. 6. 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 bank. 7. On 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. (a) Prepare the bank reconciliation at May 31, 2022. (List items that increase cash balance first.) CRANE COMPANY Bank Reconciliation