struc ar t. Bill Jovi is reviewing the cash accounting for Nottleman, Inc., a local mailing service. Jovi's review will focus on the bank reconciliation for the month ended May 31, 2021. He has collected the following information from Nottleman's bookkeeper for this task. THIRD NATIONAL BANK Bank Statement Disbursements Receipts Balance $17,538.00 Balance, May 1, 2021 Deposits Note payment direct (interest of $60) $56,000.00 from customer 1,860.00 $62,300.00 Checks cleared during May Bank service charges Balance, May 31, 2021 54.00 $13,044.00 Nottleman's Cash Account (from the General Ledger) Balance May 1, 2019 $17,700.00 Deposits during May 62,000.00 Checks written during May 2021 (63,670.00) Balance May 31, 2021 $16.030.00 Deposits in transit are determined to be $6,000.00 and checks outstanding at May 31 total $1,700.00. Cash on hand on May 31, 2021 (already recorded on the books for cash receipts in May) is $492. Required: a) Prepare a bank reconciliation dated May 31, 2021. (8 points) b) Prepare the journal entries related to the bank reconciliation. (5 points)