On May 31, JB Games Ltd. received its bank statement from the East Coast Savings Bank showing that JB had a balance of $15,000. The companys general ledger showed a cash balance of $9,605 at that date. A comparison of the bank statement and the accounting records revealed the following information:

1.		A cheque from one of JBs customers in the amount of $1,280 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 $45.
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 $790, was incorrectly recorded in the general ledger as $970.
5.		During the month, one of JBs customers paid their account using an electronic funds transfer. Their payment was for $4,095.
6.		6. The cash receipts for May 31 amounted to $2,700 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.

JB Games Ltd. Bank Reconcillatlon As of May 31