Jansen Company's general ledger showed a checking account balance of $25, 720 at the end of May 2016. The May 31 cash receipts of $2, 530, 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 $57 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 $2.080. Required: Prepare a bank reconciliation as of May 31. 2016