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The bookkeeper at Washington Company has not reconciled the bank statement with the Cash account, saying, "I don't have time." You have been asked to prepare a reconciliation and review the procedures with the bookkeeper.

The May $31,$ Current Year, bank statement and the May ledger account for cash showed the following $($summarized$)$:

A comparison of checks written before and during May with the checks cleared through the bank showed outstanding checks at the end of May of $$3,400.$ No deposits in transit were carried over from March, but a deposit was in transit at the end of May.