Northern Services provides the following bank statement and cash account information for May 2023:

Bank Statement (May 2023)

Description	Amount ($)
Beginning Balance	$18,000
Deposits	$25,000
Withdrawals	($20,000)
Bank Service Charges	($75)
Ending Balance	$20,925

Cash Account (May 2023)

Description	Amount ($)
Beginning Balance	$22,000
Deposit in Transit	$8,000
Outstanding Checks	$10,000
Bank Service Charges	($75)
Ending Balance	?

Prepare a bank reconciliation statement for Northern Services' cash account as of May 31, 2023.