S Company has just received its bank statement for May 31. The staff member responsible for reconciling the statement has put together the following information:

--The balance on the bank statement is $38,850; the book balance for May 31 is $37,418.

--On May 30, the bank collected a customer note receivable in the amount of $1,600; the collection has not yet been recorded on the books.

--The bank's fee for the month was $35.

--At the close of business on May 30, the night manager placed a deposit of $2,271 in the bank's overnight deposit slot; the bank processed it normally on June 1.

--The bank credited the account with $62 of interest for May.

--At the end of the month, checks totaling $2,076 had been properly recorded on the books, but not yet processed by the bank.

the bank reconciliation for May and indicate which of the items above will require journal entries on the books. The format for the reconciliation should adjust both the bank balance and the book balance to the month-end correct balance.