ine cash records and bank statement for the month of May tor Diaz entertainment are shown below. Cash Balance May 31, 2021 $5,220 Cash Balance Cash May 1, 2021 Receipts 55,340 $11,740 Cash Receipts Date Desc. 5/3 Sales 5/10 Sales 5/17 Sales 5/24 Sales 5/31 Sales DIAZ ENTERTAINMENT Cash Account Records May 1, 2021, to May 31, 2021 Cash Disbursements $11,860 Cash Disbursements Amount Date Checks Desc. $ 1,400 5/7 Legal fees 1,830 5/12 472 Property tax 2,460 5/15 473 Salaries 2,930 5/22 474 Advertising 3,120 5/30 475 Supplies 5/31 476 Salaries $11,740 471 Amount 5 1,248 1,610 3,540 1,440 499 3.540 $11,860 Member FDIC 7772854360 May 31, 2021 P.O. Box 162647 Midwest Bank Bowlegs, OK 74830 (405) 369-CASH Looking Out For You Account Holder: Diaz Entertainment Account Number: 124 Saddle Blvd, Bowlegs, OK 74838 Statement Date: Account Summary Withdrawals and Beginning Balance Deposits and Credits Debits May 1, 2021 NO. Total NO. Total 56,200 7 59,798 9 59,614 Account Details Deposits and Credits Withdrawals and Debits Date Amount Desc Date Amount Desc. 574 $ 1,400 DEP 5/1 469 49e 5/11 CHK 1,830 5/2 470 370 CHK 5/18 2,460 DEP 5/9 471 1,240 5/20 1,100 CHK NOTE 5/11 340 5/20 54 NSF INT 5/12 472 1,610 5/25 2,930 CHIK DEP 5/18 473 3.540 5/31 CHK 24 INT 5/20 540 EFT 5/25 474 1,440 CHK 5/31 44 SF $ 9,798 $9,614 Ending Balance May 31, 2021 $6,384 NO DEP Daily Balance Date Amount 5/1 $5,710 5/2 5.340 5/4 6,740 5/9 5.500 5/11 6,999 5/12 5.380 5/18 4,388 5/20 4,914 5/25 6,484 5/31 56,384 Desc. DEP Customer deposit INT Interest earned SF Service fees NOTE Note collected CHK Customer check NSF Nonsufficient funds EFT Electronic funds transfer Additional Information: a. The difference in the beginning balances in the company's records and the bank statement relates to checks #469 and 470, which are outstanding as of April 30, 2021 (prior month) b. The bank made the EFT on May 20 in error. The bank accidentally charged Diaz for payment that should have been made on another Account Print View transaction list erences Journal entry worksheet