On May 31, 2017, Beber Company had a cash balance per books of $7,091.50. The bank statement from New York State Bank on that date showed a balance of $6,714.60. 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 $933.00 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $983.00. The bank credited Reber Company for the correct amount. 3. Outstanding checks at May 31 totaled $895.25. Deposits in transit were $2,726.15 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 Beber Company for 5. A $3,310.00 note receivable was collected by the bank for BebenCompany on May 31 plus $88.00 6. Included with the cancelled checks was a check issued by Stiner Company to Ted Cress for 7. On May 31, the bank statement showed an NSF charge of $672.00 for a check issued by Sue 637 interest. The bank charged a collection fee of $28.00. No interest has been accrued on the note $1,110.00 that was incorrectly charged to Beber Company by the bank Allison, a customer, to Beber Company on account (a) Prepare the bank reconciliation at May 31, 2017 (b) Prepare the necessary adjusting entries for Beber Company at May 31, 2017