PROBLEM NO. 1 The accountant for the Cebu Company assesmbled the following data: Cash account balance Bank statement balance Deposits in transit Outstanding checks Bank service charge Customer's check deposited May 10, returned by bank on May 16 marked NSF, and redeposited immediately: no entry made on books for for return or redeposit Collection by bank of company's notes receivable \begin{tabular}{rr} in Pesos & in Pesos \\ April 30 & May 31 \\ \hline 15,822 & 39,745 \\ 107,082 & 137,817 \\ 8,201 & 12,880 \\ 27,718 & 30,112 \\ 72 & 60 \\ & \\ & 8,250 \\ & 80,900 \end{tabular} The bank statements and the company's cash records show these totals: Disbursement in May per bank statement 218,373 Cash receipts in May per Cebu's books 236,452 Required: Prepare proof of cash (a.k.a. two-date bank reconciliation or four-column bank reconciliation)