Sheridan Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2019, the company's Cash account per its general ledger showed a balance of $6,818.90 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 7,048.00 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 $56.00 for the printing of additional company checks 2. Cash sales of $899.15 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $949.15. The bank credited Sheridan Company for the correct amount. 3. Outstanding checks at May 31 totaled $285.25, and deposits in transit were $1,896.15 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 journalized and posted by Sheridan 5. A $2,786.00 note receivable was collected by the bank for Sheridan Company on May 31 6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for 7. On May 31, the bank statement showed an NSF charge of $460.00 for a check issued by Sara Company for $648.00 through electronic funds transfer. $344.00 that was incorrectly charged to Sheridan Company by the bank Ballard, a customer, to Sheridan Company on account Prepare the bank reconciliation at May 31, 2019. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.) SHERIDAN COMPANY Bank Reconciliation