Ivanhoe Company of Empori2, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the company's Cash account per les general ledger showed a balance of $6,858.90. The bank statement from Emporia State Bank on that date showed the following balance EMPORIA STATE BANK Checks and Debits Deposits and Credits 2000 xxx Dally Balance 5-317,088.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. 2. 3. 4. The statement Included a debit memo of $64.00 for the printing of additional company checks. Cash sales of $907.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were Incorrectly made for $957.15. The bank credited Ivanhoe Company for the correct amount. Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1,904.15. On May 18, the company issued check No. 1181 for $686.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly Journalized and posted by Ivanhoe Company for $668.00 $2.834.00 was collected from a customer note recevable by the bank for Ivanhoe Company on May 31 through electronic funds transfer. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $336.00 that was incorrectly charged to Ivanhoe Company by the bank. On May 31, the bank statement showed an NSF charge of $500.00 for a check issued by Sara Ballard, a customer, to Ivanhoe Company on account 5 7. (a) Prepare the bank reconciliation at May 31, 2022. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, eg, 5.275.50.) IVANHOE COMPANY Bank Reconciliation $ $