Cullumber Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the companys Cash account per its general ledger showed a balance of $ 6,798.90. 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		5-31 7,028.00

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 $ 52.00 for the printing of additional company checks.
2.		Cash sales of $ 895.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $ 945.15. The bank credited Cullumber Company for the correct amount.
3.		Outstanding checks at May 31 totaled $ 285.25, and deposits in transit were $ 1,892.15.
4.		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 Cullumber Company for $ 648.00.
5.		$ 2,762.00 was collected from a customers note receivable by the bank for Cullumber 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 $ 348.00 that was incorrectly charged to Cullumber Company by the bank.
7.		On May 31, the bank statement showed an NSF charge of $ 440.00 for a check issued by Sara Ballard, a customer, to Cullumber Company on account.

(a)

Prepare the bank reconciliation at May 31, 2022. (List items that increase balance as per bank & books first. Reconcile cash balance per bank first. Round answers to 2 decimal places, e.g. 52.75.)