On May 31, 2024, Wildhorse Theatre's cash account per its general ledger showed the following balance: The bank statement from Canada Bank on that date showed the following balance: 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 $55 for the monthly bank service charges. 2. Cash sales of $986 on May 12 were deposited in the bank. The bookkeeper recorded the deposit in the cash journal as $996. 3. Outstanding cheques on May 31 totalled $608 and deposits in transit were $1,694. 4. On May 18 , the company issued cheque \#1581 for $686 to M. Hall, on account. The cheque, which cleared the bank in May, was incorrectly journalized and posted by Wildhorse Theatre for $668. 5. A $2,950 note receivable was wired to the bank account of Wildhorse Theatre on May 31. Interest was not collected for the note. 6. Included with the cancelled cheques was a cheque issued by Martinez Theatre for $710 that was incorrectly charged to Wildhorse Theatre by the bank. 7. On May 31, the bank statement showed an NSF charge of $1,114 for a cheque issued by Tyler Young, a customer, to 7. On May 31, the bank statement showed an NSF charge of $1,114 for a cheque issued by Tyler Young, a customer, to Wildhorse Theatre on account. This payment was previously deposited by Wildhorse Theatre. The NSF charge included a $10 processing fee. The company's policy is to pass on all NSF service charges to the customer. Prepare the bank reconciliation at May 31. (List items that increase balance as per bank \& books first.) Adjusted cash balance per bank Cash balance per books $ : Less v: : Outstanding cheques $ Outstanding cheques $ Date Account Titles and Explanation Debit Credit May 31 (To record collection of note receivable by bank.) May 31 (To record NSF cheque, bank service charge, error in recording sales and error in recording cheque.)