May $31,$ Pharoah Limited had a cash balance per books of $$14,700.$ The bank statement from Community Bank on that date pwed a balance of $$16,800.$ A comparison of the bank statement with the company's Cash account revealed the following:

The bank statement included a bank service charge of $$80.$

The bank statement included electronic collections totalling $$4,510.$ These were not previously recorded.

Outstanding cheques at April $30$ totalled $$3,430.$ Of these, $$2,250$ worth cleared the bank in May. There w $$1,820$ of cheques written in May that were still outstanding on May $31.$

Included with the cancelled cheques was a cheque issued by O'Bearne Inc. for $$1,270$ that was incorrectly charged to Pharoah by the bank.

On May $31,$ the bank statement showed a returned $($NSF$)$ cheque for $$1,880$ issued by a customer in payment of its account. In addition, the bank charged an $$80$ processing fee for this transaction.

The May $31$ deposit of $$2,100$ was not included in the deposits on the May bank statement. The deposit had been placed in the bank's night deposit chute on May $31.$

a$)$ prepare the bank reconciliation at May $31$