Pharoah Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2025, the companys Cash account per its general ledger showed a balance of $6,813,90 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 $55.00 for the printing of additional company checks. 2. Cash sales of $898.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $948.15. The bank credited Pharoah Company for the correct amount. 3. Outstanding checks at May 31 totaled $276.25, and deposits in transit were $1,895.15. 4. On May 18, the company issued check No. 1181 for $685.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Pharoah Company for $628.00. 5. $2,780.00 was collected from a customer's note receivable by the bank for Pharoah 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 $345.00 that was incorrectly charged to Pharoah Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $425,00 for a check issued by Sara Ballard, a customer, to Pharoah Company on account. > >