Sam Inc. had the following information before preparing their bank reconciliation. 1. Balance of Cash account on company's books at May 31, $6,159. 2. Balance per bank statement, dated May 31st was $6,017. 3. A customer's check for $756 was returned to the bank for non-sufficient funds. 4. The $1.950 deposit of May 31st was not included in the bank statement. 5. Of the checks recorded as cash disbursements in May, check #1238 for $239, #1241 for $658, and #1257 for $242 have not cleared the bank. 6. The bank posted in the company's account a $1,400 proceeds of a non-interest-bearing note that it collected for the company. 7. The bank statement included a monthly service charge of $75. What was Sam Inc's cash balance at the end of May (you must show your work)?