On May 31, 2022, Reber Company had a cash balance per books of $6,781.5. The bank statement from New York State Bank on that date showed a balance of $6,404.6. A comparison of the statement with the Cash account revealed the following facts. 1. The statement included a debit memo of $40 for the printing of additional company checks. 2. 3. 4. 5. 6. 7. Cash sales of $836.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $886.15. The bank credited Reber Company for the correct amount. Outstanding checks at May 31 totaled $576.25. Deposits in transit were $2,416.15. On May 18, the company issued check No. 1181 for $685 to Lynda Carsen on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Reber Company for $658. A $3,000 note receivable was collected by the bank for Reber Company on May 31 plus $80 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 $800 that was incorrectly charged to Reber Company by the bank. On May 31, the bank statement showed an NSF charge of $680 for a check issued by Sue Allison, a customer, to Reber Company on account.