Sheridan Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2020, the company's Cash account per its general ledger showed a balance of $6,873.90. 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 XXX XXX 5-317,103.00 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 $51.00 for the printing of additional company checks. 2. Cash sales of $894.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $944.15. The bank credited Sheridan Company for the correct amount. 3. Outstanding checks at May 31 totaled $294.25, and deposits in transit were $1,891.15. 4. On May 18, the company issued check No. 1181 for $683.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sheridan Company for $638.00. 5. A$2,836.00 note receivable was collected by the bank for Sheridan Company on May 31 through electronic funds transfer. 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $349.00 that was incorrectly charged to Sheridan Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $515.00 for a check issued by Sara Ballard, a customer, to Sheridan Company on account. Cash balance per bank statement Add Less Adjusted cash balance per bank Cash balance per books Cash balance per books