*Problem 8-3A on May 31, 2017, Reber Company had a cash balance per books of $7,051.50. The bank statement from New York State Bank on that date showed a balance of $6,674.60. A comparison of the statement with the cash account revealed the following facts. 1. The statement included a debit memo of $47.00 for the printing of additional company checks, 2. Cash sales of $931.00 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $981.00. The bank credited Reber Company for the correct amount. 3. Outstanding checks at May 31 totaled $855.25. Deposits in tran were $2,686.15 4. On May 18, the pany iss d check No. 1181 for $684 to Lynda Ca The check, which d the bank in May, rrectly jo ized d posted by Reber Company for $648. 5. A $3,270.00 note receivable was collected by the bank for Reber Company on May 31 plus $87.00 interest. The bank charged a collection fee of $27.00. No interest has been accrued on the note. 6. Included with the cancelled checks was a check issued by Stiner Company to Ted Cress for $1,070.00 that was incorrectly charged to Reber Company by the bank. 7. On May 31, the ban statement showed an NSF charge of $673.00 for a check issued by Sue Allison, a c ustomer, to Reber Company on account Prepare the bank reconciliation at May 31, 2017. (Round answers to 2 decimal places, e.g. 52.75. List items that increase cash balance first. Reconcile cash balance per bank first.) REBER COMPANY Bank Reconciliati May 31, 2017