Problem 7-5A Pharoah Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the company's Cash account per its general ledger showed a balance of $6,868.90 The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits De sits and Credits Daily Balance 5-31 7,098.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. . The statement included a debit memo of s50.00 for the printing of additional company checks 2. Cash sales of $893.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $943.15. The bank credited Pharoah Company for the correct amount. 3. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,890.15 4. On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Pharoah Company for $638.00. 5. A $2,830.00 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 $350.00 that was incorrectly charged to Pharoah Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $510.00 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.) PHAROAH COMPANY Bank Reconcillation