Prepare the bank reconciliation at May 31, 2022. (list items that increase balance as per bank & book first. Round answers to 2 decimal places)

Sunland Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the company's Cash account per its general ledger showed a balance of $6,878.90. 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 7,108.00 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 $52.00 for the printing of additional company checks. 2. Cash sales of $895.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $945.15. The bank credited Sunland Company for the correct amount. 3. Outstanding checks at May 31 totaled $297.25, and deposits in transit were $1,892.15. 4. On May 18, the company issued check No. 1181 for $686.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sunland Company for $638.00. 5. $2,842.00 was collected from a customer note receivable by the bank for Sunland 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 $348.00 that was incorrectly charged to Sunland Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $520.00 for a check issued by Sara Ballard, a customer, to Sunland Company on account