Problem 7-5A Zimmerman Company of Shawnee, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2014, the company's Cash account per its general ledger showed a balance of $6,825.90 The bank statement from Shawnee State Bank on that date showed the following balance SHAWNEE STATE BANK Checks and Debits Deposits and Credits Daily Balance 5-31 7,055.00 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 $64.00 for the printing of additional company checks. 2. Cash sales of $907.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $957.15. The bank credited Zimmerman Company for the correct amount 3. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,904.15 4. On May 18, the company issued check No. 1181 for $683 to M. Hartley, on account. The check, which cleared the bank in May, was incorrectly journalized and 5. A $2,687.00 note receivable was collected by the bank for Zimmerman Company on May 31 plus $134.00 interest. The bank charged a collection fee of $20.00. No 6. Included with the canceled checks was a check issued by Zinderberg Company to P. Conard for $336.00 that was incorrectly charged to Zimmerman Company by the 7. On May 31, the bank statement showed an NSF charge of $467.00 for a check issued by Bev Sullivan, a customer, to Zimmerman Company on account. posted by Zimmerman Company for $638 interest has been accrued on the note bank