EMPORIA STATE BANK Checks and Debits Deposits and Credits Dally Balance 5-317,128.00 XXX 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 $56.00 for the printing of additional company checks. 2. Cash sales of $899.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $949.15. The bank credited Blossom Company for the correct amount. 3. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,896.15. 4. On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Blossom Company for $638.00. 5. $2,866.00 was collected from a customer note receivable by the bank for Blossom 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 $344.00 that was incorrectly charged to Blossom Company by the bank. 7. On May 31. the bank statement showed an NSF charge of $540.00 for a check issued by Sara Ballard, a customer, to Blossom Company on account. Prepare the bank reconciliation at May 31, 2022. (Ust Items that increase balance as per bank & books first. Round answers to 2 decimal places eg. 5,275.50.) BLOSSOM COMPANY Bank Reconciliation Prepare the necessary adjusting entries for Blossom Company at May 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not Indent manually. Round answers to 2 decimal places, s. 5,275.50.) Date Account Titles and Explanation Debit Credit May 31 (To record collection of note receivable by bank) (To record NSF check) 31 (To correct error in deposit) (To correct error in recording check) (To record charge for printing company checks) e Textbook and Media List of Accounts