Roger Snieder operates two gas stations. He has just received the monthly bank statement at May 31 from Royal Bank, and the statement shows an ending balance of $75,550. Listed on the statement are an EFT rent collection of $5,200, a service charge of $100, two NSF cheques totalling $2,550 and a $200 charge for printed cheques. In reviewing his cash records, Snieder identifies outstanding cheques totalling $1,600and a May 31 deposit in transit of $18,500. Sneider's cash account shows a May 31 balance of $90,100. Prepare the bank reconciliation at May 31, 2017.