1. Joe received a bank statement for the month of May showing a balance of $932.36. His record show that the bank has not yet recorded two of his deposits, one for $521.50 and the other for $98.46. There are outstanding checks in the amounts of $41.67, $135.18, and $25.30. The statement also shows a service charge of $3.38. The balance in the checkbook is $1353.55. Prepare a bank reconciliation for Joe as of May 31. Set up the reconciliation with the checkbook on the left and the bank statement on the right