On May 31, 2022, Blossom Company had a cash balance per books of $6,700.00. The bank statement from New York State Bank on that date showed a balance of $6,400.00. A comparison of the statement with the Cash account revealed the following facts. 1. 2. 3. 4. The statement included a debit memo of $40.00 for the printing of additional company checks. Cash sales of $636.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $686.15. The bank credited Blossom Company for the correct amount. Outstanding checks at May 31 totaled $576.25. Deposits in transit were $2,509.25. On May 18, the company issued check No. 1181 for $674 to Lynda Carsen on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Blossom Company for $647. A $3,000 note receivable was collected by the bank for Blossom Company on May 31 plus $70 interest. The bank charged a collection fee of $20. No interest has been previously recorded on the note. Included with the canceled checks was a check issued by Stiner Company to Ted Cress for $700.00 that was incorrectly charged to Blossom Company by the bank. On May 31, the bank statement showed an NSF charge of $600.00 for a check issued by Sue Allison, a customer, to Blossom Company on account. 5. 6. 7