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 halance of $890m The bank statement from Emporia State Bank on that date showed the following balance. A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. 1. The statement included a debit memo of $40 for the printing of additional company checks made for $800,60. The bank credited Oriole Company for the correct amount. 3. Outstanding checks at May 31 totaled $201.60, and deposits in transit were $1.94210. May, was incorrectly journalized and posted by Oriole Company for $626. 5. $3,500 was collected from a customer's note receivable by the bank for Oriole Company on May 31 through electronic funds transfer. 6. Included with thecanceled checlos was a check Issued by Tomins Company to C. Pernod for S490 that wis incorinctly changed to Oriole Company by the bank. On May 31, the bank statement showed an NSF charge of $590 for a check issued by Sara Ballard, a customer, to Oriole Company-on account. Prepare the necessary adjusting entries for Oriole Company at May 31,2022 dtast all debit entries before credit entries Credit May 31 (To record bank service charge)