On May 31, Carla Vista Games Ltd. received its bank statement from the East Coast Savings Bank showing that Carla Vista had a balance of $12,500. The company's general ledger showed a cash balance of $6,235 at that date. A comparison of the bank statement and the accounting records revealed the following information: 1. A cheque from one of Carla Vista's customers in the amount of $1,360 that had been deposited during the last week of May was returned with the bank statement as NSF. 2. Bank service charges for the month were $50. 3. The company had written and mailed out cheques with a value of $5,145 that had not yet cleared the bank. 4. Cheque #791, which was a payment for advertising expenses of $560, was incorrectly recorded in the general ledger as $650. 5. During the month, one of Carla Vista's customers paid its account using an electronic funds transfer. The payment was for $3,990. 6. The cash receipts for May 31 amounted to $1,550 and had been deposited in the night drop slot at the bank on the evening of May 31. These were not reflected on the bank statement for May. Prepare the bank reconciliation for Carla Vista at May 31. (List items that increase balance as per bank \& books first.)