On May-31, 2017 James Logan Company had a cash balance per books of $ 6,051 and The bank statement from Farmers community bank on that date showed a balance of $ 6,404. A comparison of the statement with the cash account revealed the following facts

i.The statement included a debit of $ 40 for the printing of check books, not recorded in companys book

ii.A Collection in respect of account receivable amounting Rs 836 was recorded by company as $ 886

iii.Outstanding checks at May-31 totalled $ 576

iv.On May-18, the company issued a check no.1181 for $ 685 to Barry Trest (a supplier); the check was incorrectly recorded by companys accountant as $ 658.

v.A $ 2,500 of Note Receivable was collected by bank for logan company on May-31. The bank charged a collection fee of $20.

vi.On May-31 the bank statement showed an NSF check of $ 680 .

vii. Deposit in transit $1,916

Required: a.You are required to prepare Bank reconciliation at May-31, 2017.

b.Necessary Adjusting entries in the books of company on May-31,2017