Pharoah Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, 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.

EMPORIA STATE BANK
Checks and Debits		Deposits and Credits		Daily Balance
XXX		XXX		5-31 7,043.00

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 $658.00.
5.		A $2,780.00 note receivable was collected 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 $455.00 for a check issued by Sara Ballard, a customer, to Pharoah Company on account.

Prepare the bank reconciliation at May 31, 2017. (List items that increase balance as per bank & books first.)