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On May 31, 2017, Oriole Theatre's cash account per its general ledger showed the following balance: CASH No. 101 Date Explanation Ref Debit Credit Balance May 31 Balance 7,251 The bank statement from Canada Bank on that date showed the following balance: CANADA BANK Checks and Debits Deposits and Credits Daily Balance XXX XXX 5/31 7,212 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. 1. The statement included a debit memo of $50 for the monthly bank service charges. 2. Cash sales of $886 on May 12 were deposited in the bank. The bookkeeper recorded the deposit in the cash journal as $896. 3. Outstanding cheques on May 31 totalled $546 and deposits in transit were $1,522. 4. On May 18, the company issued cheque #1581 for $685 to M. Datz on account. The cheque, which cleared the bank in May, was incorrectly journalized and posted by Oriole Theatre for $658. 5. A $2,650 note receivable was wired to the bank account of Oriole Theatre on May 31. Interest was not collected for the note. 6. Included with the cancelled cheques was a cheque issued by Bohr Theatre for $640 that was incorrectly charged to Oriole Theatre by the bank. 7. On May 31, the bank statement showed an NSF charge of $986 for a cheque issued by Tyler Bickell, a customer, to Oriole Theatre on account.Prepare the bank reconciliation at May 31. ( List items that increase balance as per bank & books first.) ORIOLE THEATRE Bank Reconciliation May 31, 2017 .. $ 14 $Prepare the necessary adjusting entries for Oriole at May 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit May 31 (To record collection of note receivable by bank) 31 (To record NSF cheque & bank service charge expense and to rectify error in recording sales)