pharaoh company of Emporia, Kansas, spreads herbicides and appLies liquid fertilizer for local farmers. on May $31$st $2025$ the company's cash account per its General ledger showed a BALance of $$6,813\mathrm{.}90.$ the bank statement from EMPoria State Bank on thathat day shows a Balance of $$7,043.$

$.$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 $$55\mathrm{.}00$ for the printing of additional company checks.

Cash sales of $$898\mathrm{.}15$ on May $12$ were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $$948\mathrm{.}15.$ The bank credited Pharoah Company for the correct amount.

Outstanding checks at May $31$ totaled $$270\mathrm{.}25.$ and deposits in transit were $$1,895\mathrm{.}15$

On May $18,$ the company issued check No $1181$ for $$885\mathrm{.}00$ to H$.$ Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Pharoah Company for $$828\mathrm{.}00$

$$2,78000$ was collected from a customer's note receivable by the bank for Pharoah Company on May $31$ through electronic funds transfer.

Included with the canceled checks was a check issued by Tomins Company to C$.$ Pernod for $$345\mathrm{.}00$ that was incorrectly charged to Pharoah Company by the bank.

On May $31,$ the bank statement showed an NSF charge of $$425\mathrm{.}00$ for a check issued by Sara Ballard, a customer, to Pharoah Company on account. Prepare the necessary adjusting ENTries for pharaoh company May $31$st $2025$