Sarasota Corp. deposits all receipts intact and makes all payments by cheque. The following information is available from the cash records: Balance per bank April 30 Bank Reconciliation $7,120 Add: Deposits in transit 1,690 Deduct: Outstanding cheques (3,000 ) Balance per books $5,810 Month of May Results Per Bank Per Books Balance on May 31 May deposits May cheques May note collected (not included in May deposits) May bank service charge $8,710 $8,615 4,570 5,550 4,270 3,380 1,035 35 May NSF cheque from a customer, returned by the bank (recorded by the bank as a charge) 345