Oriole Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers On May 31, 2022, the company's Cash account per its general ledger showed a balance of $6,808.90. The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits Deposits and Credits Daily Balance XXX 5-317,038.00 XXX 1 2 3. 4. A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. The statement included a debit memo of $54.00 for the printing of additional company checks Cash sales of $897.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $947.15. The bank credited Oriole Company for the correct amount Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,894.15. On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Orlole Company for $638,00 5. $2,774.00 was collected from a customer note receivable by the bank for Oriole Company on May 31 through electronic funds transfer Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $346.00 that was incorrectly charged to Oriole Company by the bank, 7 On May 31, the bank statement showed an NSF charge of $450.00 for a check issued by Sara Ballard, a customer to Oriole Company on account 5. 6. ORIOLE COMPANY Bank Reconciliation I 5 ( ( C