On May 31, 2022, Cullumber Company had a cash balance per books of $6,780.40. The bank statement from New York State Bank on that date showed a balance of $6,487,35. A comparison of the statement with the Cash account revealed the following facts. 1. The statement included a debit memo of $44.00 for the printing of additional company checks. 2. 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 Cullumber Company for the correct amount. 3. Outstanding checks at May 31 totaled $594.15. Deposits in transit were $2,440.20. 4. On May 18, the company issued check No. 1181 for $675 to Lynda Carsen on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Cullumber Company for $657. 5. A $3,200 note receivable was collected by the bank for Cullumber Company on May 31 plus $70 interest. The bank charged a collection fee of $35. No interest has been previously recorded on the note. 6. Included with the canceled checks was a check issued by Stiner Company to Ted Cress for $700.00 that was incorrectly charged to Cullumber Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $870.00 for a check issued by Sue Allison, a customer, to Cullumber Company on account. Prepare the bank reconciliation at May 31, 2022. (List items that increase cosh balance first. Round answers to 2 decimal ploces, eg. 2.245.25J (P) 000000000000