On May 31, 2021, Crane Theatre's cash account per its general ledger showed the following balance: CASH No. 101 Date Explanation Ref Debit Credit Balance May 31 Balance 5,199 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 5,171 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 $35 for the monthly bank service charges. 2. Cash sales of $635 on May 12 were deposited in the bank. The bookkeeper recorded the deposit in the cash journal as $645. 3. Outstanding cheques on May 31 totalled $391 and deposits in transit were $1,091. 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 Crane Theatre for $658. 5 . A $1,900 note receivable was wired to the bank account of Crane 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 $460 that was incorrectly charged to Crane Theatre by the bank. 7. On May 31, the bank statement showed an NSF charge of $696 for a cheque issued by Tyler Bickell, a customer, to Crane Theatre on account. This payment was previously deposited by Crane Theatre. Prepare the bank reconciliation at May 31. (List items that increase balance as per bank & books first.) Prepare the necessary adjusting entries 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 Ofor the amounts.) Date Account Titles and Explanation Debit Credit May 31 (To record collection of note receivable by bank) 31 I (To record NSF cheque & bank service charge expense and to rectify error in recording sales)