On May 31, 2014, Reber Company had a cash balance per books of $7,186.50. The bank statement from New York State Bank on that date showed a balance of $6,809.60. A comparison of the statement with the cash account revealed the following facts.

1.	The statement included a debit memo of $48.00 for the printing of additional company checks.
2.	Cash sales of $831.00 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $881.00. The bank credited Reber Company for the correct amount.
3.	Outstanding checks at May 31 totaled $990.25. Deposits in transit were $2,821.15.
4.	On May 18, the company issued check No. 1181 for $673 to Lynda Carsen on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Reber Company for $637.
5.	A $3,405.00 note receivable was collected by the bank for Reber Company on May 31 plus $88.00 interest. The bank charged a collection fee of $28.00. No interest has been accrued on the note.
6.	Included with the cancelled checks was a check issued by Stiner Company to Ted Cress for $1,205.00 that was incorrectly charged to Reber Company by the bank.
7.	On May 31, the bank statement showed an NSF charge of $672.00 for a check issued by Sue Allison, a customer, to Reber Company on account.

Prepare the bank reconciliation at May 31, 2014.(Enter answers to 2 decimal places, e.g. 15.25. List items that increase cash balance first. Reconcile cash balance per bank first.)

REBER COMPANY Bank Reconciliation May 31, 2014
NSF checkOutstanding checksBank errorStiner checkAdjusted cash balance per bankCollection of note receivableError in May 12 depositDeposit in transitError in recording check No. 1181Check printing chargeCash balance per bank statement	$
AddLess:
Bank errorStiner checkOutstanding checksCollection of note receivableCash balance per bank statementCheck printing chargeDeposit in transitAdjusted cash balance per bankNSF checkError in May 12 depositError in recording check No. 1181	$
Deposit in transitCollection of note receivableNSF checkOutstanding checksBank errorStiner checkAdjusted cash balance per bankError in May 12 depositCash balance per bank statementError in recording check No. 1181Check printing charge
LessAdd:	Error in recording check No. 1181NSF checkCheck printing chargeCash balance per bank statementDeposit in transitBank errorStiner checkOutstanding checksError in May 12 depositAdjusted cash balance per bankCollection of note receivable
Deposit in transitError in recording check No. 1181Collection of note receivableNSF checkCheck printing chargeCash balance per bank statementError in May 12 depositBank errorStiner checkAdjusted cash balance per bankOutstanding checks	$
Check printing chargeDeposit in transitBank errorStiner checkAdjusted cash balance per booksError in recording check No. 1181Outstanding checksError in May 12 depositCash balance per booksCollection of note receivableNSF check	$
LessAdd:	Bank errorStiner checkAdjusted cash balance per booksNSF checkDeposit in transitCheck printing chargeOutstanding checksCollection of note receivableError in May 12 depositCash balance per booksError in recording check No. 1181
AddLess:
Collection of note receivableBank errorStiner checkNSF checkCash balance per booksCheck printing chargeError in May 12 depositError in recording check No. 1181Adjusted cash balance per booksDeposit in transitOutstanding checks	$
Deposit in transitBank errorStiner checkCheck printing chargeOutstanding checksError in recording check No. 1181Adjusted cash balance per booksCash balance per booksCollection of note receivableNSF checkError in May 12 deposit
Error in recording check No. 1181Check printing chargeBank errorStiner checkError in May 12 depositDeposit in transitAdjusted cash balance per booksCash balance per booksOutstanding checksCollection of note receivableNSF check
Error in May 12 depositError in recording check No. 1181Outstanding checksCheck printing chargeAdjusted cash balance per booksDeposit in transitNSF checkBank errorStiner checkCash balance per booksCollection of note receivable
Deposit in transitError in May 12 depositCollection of note receivableBank errorStiner checkCheck printing chargeCash balance per booksOutstanding checksError in recording check No. 1181NSF checkAdjusted cash balance per books	$

SHOW LIST OF ACCOUNTS
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Prepare the necessary adjusting entries for Reber Company at May 31, 2014.(Credit account titles are automatically indented when amount is entered. Do not indent manually. Enter answers to 2 decimal places, e.g. 15.25.)

No.	Account Titles and Explanation	Debit	Credit
1.
(To record note receivable.)
2.
(To record NSF check.)
3.
(To record error in deposit.)
4.
(To record error on check.)
5.
(To record check printing charge.)