Part III: Workout Type Questions (14 Points) to provide neat and clear answer on the space provided below each Instructions: This part contains two workout questions. You are required question. (NB. Neatness and clear presentations has its own values) 1. On May 31, 2013 Long Company had a cash balance per books of Br 6,781.50. The bank statement from Dashen Bank S.C on that date showed a balance of Br 6,404.60. comparison of the statement with the cash account revealed the following facts. A a. The statement included a debit memo of Br 40 for the printing of additional company check. b. Cash sales of Br 836.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for Br 886.15. The bank credited long company for the correct amount c. Outstanding checks at May 31 totaled Br 576.25. d. Deposit in transit was Br 1,916.15. e. On May 18, the company issued check No. 1181 for Br 685 to Huge Company on account. The check which cleared the bank in May was incorrectly journalized and posted by long company for Br 658. f. A Br 2500 note receivable was collected by the bank for long company on May 31 plus Br 80 interest. The bank charged a collection fee of Br 20, g Included with the cancelled checks was a check issued by Happy Co. to Top Company for Br 800 that was incorrectly charged to long company by the bank. h. On May 31, the bank statement showed an NSF charge of Br 680 for a check issued by small company a customer, to Long Company on account. Required: (a) Prepare bank reconciliation statement at May 31, 2013 to reconcile the balance per book with the balance per bank statement. (6 pts)