Cullumber 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 $6,853.90. The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits Deposits and Credits XXX XXX Daily Balance 5-317,083.00 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 $63.00 for the printing of additional company checks. 2. 3. 4. 5. 6. Cash sales of $906.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $956.15. The bank credited Cullumber Company for the correct amount. Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1.903.15 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 Cullumber Company for $668.00. $2.828.00 was collected from a customer note receivable by the bank for Cullumber Company on May 31 through electronic funds transfer. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $337.00 that was incorrectly charged to Cullumber Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $495.00 for a check issued by Sara Ballard, a customer, to