Swifty Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the company's Cash account per its general ledger showed a balance of $7,608.00. 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 XXXX 5-31 8.116.80 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 $30 for the printing of additional company checks. 2. 3. 4. Cash sales of $780.96 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $830.96. The bank credited Swifty Company for the correct amount Outstanding checks at May 31 totaled $447.35, and deposits in transit were $1.972.55 On May 18, the company issued check No. 1181 for $695 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Swifty Company for $659 5. $3,000 was collected from a customer's note receivable by the bank for Swifty 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 $360 that was incorrectly charged to Swifty Company by the bank 7. On May 31, the bank statement showed an NSF charge of $490 for a check issued by Sara Ballard, a customer, to Swifty Company on account.