Ivanhoe Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2019, the company's Cash account per its 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 Daily Balance 5-31 7,088.00 XXX 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 $64.00 for the printing of additional company checks. 2. Cash sales of $907.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $957.15. The bank credited Ivanhoe Company for the correct amount. 3. Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1,904.15. 4. 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. 5. A $2,834.00 note receivable was collected by the bank for Ivanhoe 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 $336.00 that was incorrectly charged to Ivanhoe Company by the bank. 7. 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. IVANHOE COMPANY Bank Reconciliation ta 1 $ .: $