On May 31, 2017, Reber Company had a cash balance per books of $7,201.50. The bank statement from New York State Bank on that date showed a balance of $6,824.60. A comparison of the statement with the cash account revealed the following facts.

On May 31, 2017, Reber Company had a cash balance per books of $7,201.50. The bank statement from New York State Bank on that date showed a balance of $6,824.60. A comparison of the statement with the cash account revealed the following facts. 1 The statement included a debit memo of $50.00 for the printing of additional company checks 2. Cash sales of $634.00 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $684.00. The bank credited Reber Company for the correct amount. 3. Outstanding checks at May 31 totaled $1,014.25. Deposits in transit were $2,836.15. 4. On May 18, the company issued check No. 1181 for $672 to Lynda Carsen on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Reber Company for 5. 6. 7. $627 A $3,420.00 note receivable was collected by the bank for Reber Company on May 31 plus $90.00 interest. The bank charged a collection fee of $30.00. No interest has been accrued on the note. Included with the cancelled checks was a check issued by Stiner Company to Ted Cress for $1,220.00 that was incorrectly charged to Reber Company by the bank. On May 31, the bank statement showed an NSF charge of $670.00 for a check issued by Sue Allison, a customer, to Reber Company on account