Foreman Corp. prepares monthly bank reconciliations of its checking account balance.The Bank Statement for May, 2005, indicated the following:

Bank balance, May 31, 2005 $16,117

Service charge for May $37

Interest earned during May $30

NSF check from Valerie Corp. (deposited by Foreman) $100

Note ($3,000) and interest ($296) collected for Foreman from a customer of Foreman's $3,296

Other pertinent info:

Book balance per Foreman's books (unadjusted) $11,555

Outstanding checks as of May 31 $4,315

Deposit in transit at May 31 $2,852

Error in recording check # 4456 issued by foreman (book error) Foreman needs to subtract this amount from their books. $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.

A.prepare a bank reconciliation schedule at May 31, 2005.