On May 31, Sandhill Games Ltd. received its bank statement from the East Coast Savings Bank showing that Sandhill had a balance of $13,300. The company's generalledger showed a cash balance of $8.330 at that date. A comparison of the bank statement and the accounting records revealed the following information: 1. A cheque from one of Sandhill's customers in the amount of $1,340 that had been deposited during the last week of May was returned with the bankstatement as NSF. 2. Bank service charges for the month were $50. 3. The company had written and mailed out cheques with a value of $4,970 that had not yet cleared the bank. 4. Cheque $791, which was a payment for advertising expenses of $570, was incorrectly recorded in the general ledger as $750. 5. During the month, one of Sandhill's customers paid its account using an electronic funds transfer. The payment was for $3,360. 6. The cash receipts for May 31 amounted to $2,150 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 bankreconciliation for Sandhill at May 31. (List items that increase balance os per bank \& books first.)