Problem 7-5A Sandhill Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the company's Cash account per ts generail ledger showed a balance of $6,833.90. 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 xcxx 5-31 7,063.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts t. The statement included a debit memo of $59.00 for the printing of additional company checks. 2. Cash sales of $902.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $952.15. The bank credited Sandhill Co. for the correct amount. 3. Outstanding checks at May 31 totaled $285.25, and deposits in transit were $1,899.15 4. On May 18, the company issued check No. 1181 for $684.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sandhill Co. for $648.00. S. A S2,804.00 note receivable was collected by the bank for Sandhill Co, on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $341.00 that was incorrectly charged to Sandhil co. by the bank. ZOn May 31, the bank statement showed an NSF charge of S47S00 for a check isued by Sr. I'lid, o antome, to snhmon oncount Prepare the bank reconciliation at May 31, 2017. (List items that increase balence as per bank & books first.) SANDHILL CO. Bank Reconciliation