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Jansen Company's general ledger showed a checking account balance of $25.120 at the end of May 2021. The May 31 cash receipts of $2.470, included in the general ledger balance, were placed in the night depository at the bank on May 31 and were processed by the bank on June 1. The bank statement dated May 31, 2021 , showed bank service charges of $51. All checks written by the company had been processed by the bank by May 31 and were listed on the bank statement except for checks totaling $2,020. Required: Prepare a bank reconciliation as of May 31, 2021. [Hint You will need to compute the balance that would appear on the bank statement.) Bank Reconciliation Bank Balance to Corrected Balance Balance per bank statement Less Checks outstanding Add Deposits outstanding $ 24,619 2020 2470 Corrected cash balance Book Balance to Corrected Balance Balance per books Less Service charges 51 Corrected cash balance