Jansen Company's general ledger showed a checking account balance of Dollar 25,020 at the end of May 2016. The May 31 cash receipts of Dollar 2,460, included in the general ledger balance, were placed in the night depository at the bank on May 31 and were processed by the bank on June 1. The bank statement dated May 31, 2016. showed bank service charges of Dollar 50. All checks written by the company had been processed by the bank by May 31 and were listed on the bank statement except for checks totaling Dollar 2,010. Required: Prepare a bank reconciliation as of May 31, 2016