Cullumber Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the company's 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 DepositsDaily and Debits Credits Balance XxX xxX 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 journal entry and the deposit slip were incorrectly made for $945.1S. 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 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 S. A $2,762.00 note receivable was collected 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. Prepare the bank reconciliation at May 31, 2017. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation