Required information

$[$The following information applies to the questions displayed below.$]$

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$)$:

$\backslash$table$[[$BANK STATEMENT,$],[$Balance$,$ May $1,$ Current Year,Checks,Deposits,Balance$],[$Deposits during May,,$$33,800,],[$Interest collected,,$38,800,72,600],[$Checks cleared during May,$$,1,840,74,440],[$NSF check$-$B$.$ C$.$ Wong,$47,400,,27,040],[$Bank service charges,$360,26,680,],[$Balance$,$ May $31,$ Current Year,$110,26,570,],[,,,26,570]]$

$\backslash$table$[[,$Cash $($A$),$Credit$],[$Debit$,,$May Checks written,$43,700],[$May Deposits,$44,700,,]]$

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.

Required:

Complete the following bank reconciliation.