Sandhill Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the company's Cash account showed a balance of $6,888.90. The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits Deposits and Credits Daily Balance 5-31 7,118.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following facts. 1. The statement included a debit memo of $54.00 for the printing of additional company checks. 2. Cash sales of $897.15 on May 12 were deposited in the bank. The cash receipts record and the deposit slip were incorrectly made for $947.15. The bank credited Sandhill Co. for the correct amount. 3. Outstanding checks at May 31 totaled $285.25, and deposits in transit were $1,894.15 4. On May 18, the company issued check No. 1181 for $684.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly recorded by Sandhill Co. for $648.00. 5. $2,854.00 was collected by the bank for Sandhill Co. on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $346.00 that was incorrectly charged to Sandhill Co. by the bank. 7. On May 31, the bank statement showed an NSF charge of $530.00 for a check issued by Sara Ballard, a customer, to Sandhill Co. on account