Prepare the bank reconciliation at May 31,2022. (List items that increase cash balance first.) Prepare the necessary adjusting entries for Sheridan Company at May 31.2022. (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manuolly) eTextbook and Media List of Accounts Save for Later Attempts: 0 of 2 used Submit Answer (b) Sheridan 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 $7,809.00. 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 $30 for the printing of additional company checks. 2. Cash sales of $750.60 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $810.60. The bank eredited Sheridan Company for the correct amount. 3. Outstanding checks at May 31 totaled $643.35, and deposits in transit were $2,013.15. 4. On May 18, the company issued check No. 1181 for $693 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sheridan Company for $639. 5. \$2,600 was collected from a customer's note receivable by the bank for Sheridan 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 $370 that was incorrectly charged to Sheridan Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $610 for a check issued by Sara Ballard, a customer, to Sheridan Company on account