Firebird Corp. prepares monthly bank reconciliations of its checking account balance. The bank statement for May, 2017, indicated the following: Balance, May 31, 2017 Service charge for May Interest earned during May NSF check from Valerie Corp. (deposited by Firebird) Note ($4,000) and interest ($100) collected for Firebird from a customer of Firebird's $29,700 80 120 230 4,100 An analysis of canceled checks and deposits and the records of Firebird Corp. revealed the following items: Checking account balance per Firebird's books Outstanding checks as of May 31 Deposit in transit at May 31 Error in recording check # 4456 issued by Firebird $26,040 2,950 3, 110 90 The correct amount of check #4456 is $760. It was recorded as a cash disbursement of $670 by mistake. The check was issued to pay for merchandise purchases. The check appeared on the bank statement correctly. REQUIRED: Based on this information, prepare a bank reconciliation for May 31, 2017