Oriole Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31 2019,the company's Cash account per its general ledger showed a balance of $6,863.90 The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits Deposits and Credits XxX Daily Balance 5-317,093.00 ox 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 $65.00 for the printing of additional company checks. 2 Cash sales of $908.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $958.15. The bank credited Oriole Company for the correct amount. 3. Outstanding checks at May 31 totaled $267.25, and deposits in transit were $1,905.15 4. On May 18, the company issued check No. 1181 for $686.00 to H.Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Oriole Company for $668.00. 5.A$2,840.00 note receivable was collected by the bank for Oriole Company on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $335.00 that was incorrectly charged to Oriole Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $505.00 for a check issued by Sara Ballard, a customer, to Oriole Company on account Prepare the bank reconciliation at May 31, 2019. (List items that increase balance as per bonk & books first. Round answers to 2 decimal places, eg. 5 2.75J ORIOLE COMPANY Bank Reconciliation