Prepare a bank reconcilation for Fall Company as of May 31, 2019. Balance according to the bank statement is $6,352.50. The checkbook balance is $6,602.10. Comparison of the bank statement and the accompanying canceled checks revealed the following reconciling items:

1)	Bank service charge of $20.
2)	A deposit of $400 was made too late to appear on the bank statement.
3)	Outstanding checks:
	#1280		$ 85.00
	#1284		$ 97.00
	#1286		$ 130.00
	#1289		$ 78.50

4)	A check for $80 written by customer Henry Budz was returned marked NSF.
5)	The bank collected a note for $200 plus interest of $10.
6)	Collection charge of $25.
7)	The bank paid a note payable of $150 plus $15.00 interest
8)	Automatic insurance premium of $96.50.
9)	The bank erroneously deducted a check for $30 written by Why You Company.
10)	Check #1279 was written for $94 but recorded in the checkbook register as $9.40. (telephone expense)
11)	Check #1282 written and cashed for $210.40 was recorded in checkbook register as $280.40.
	(office equipment)