The adjusted cash balance per bank agreed with the cash balance per books at April 30, 2008. The May bank statement showed the following: Additional information from the bank statement: 1. The deposit of $1,650 on May 13 is an electronic transfer from a customer in payment of its account. The amount includes $35 of interest, which River Adventures Company had not previously accrued. 2. The NSF for $440 is for a $425 cheque from a customer, Ralph King, in payment of his account, plus a $15 processing fee. 3. SC represents bank service charges for the month. 4. The bank made an error when processing cheque \#564. The company also made two errors in the month. All cheques were written to pay accounts payable, all cash receipts were collections of accounts receivable. The combanv's cash bavments and cash receints for the month were as follows: Question 1: Instructions (a) Calculate the unadjusted cash balance in River Adventures' general ledger at May 31. (b) Prepare| bank reconciliation and the necessary adjusting journal entries at May 31. You are given the following information for River Adventures Company