The bank statement for the checking account of MKM Inc. (MKM) showed a May 31, 2021 balance of $27,567.32. Information that might be useful in preparing a bank reconciliation is as follows: a. Aprl checks that have not yet cleared the bank totaled $675. b. A deposit of $1,265 was recorded on MKM's bank account on May 29. However the deposit did not belong to MKM c. One check correctly written in payment for supplies for $879 was recorded by MKM as a $789 disbursement. d. In accordance with prior authorization, the bank withdrew $1,750 directly from the checking account as payment on a note payable. The interest portion of that payment was $76. MKM has made no entry to record the automatic payment. e. Bank service charges of $38 were listed on the bank statement. f. The bank collected $17,500 related to a note that included $500 interest. The bank deducted a $70 collection fee and deposited the remaining balance into Aragon's bank account. 5. The bank statement included a charge of $85 for an NSF check. The check was returned with the bank statement and the company will seek payment from the customer. h. Outstanding checks written in May totaled $1,743.76 1. The May 31, 2021 cash receipts of $1,200 were not deposited in the bank until June 3, 2021. 1. The genral ledger balance on May 31 was $9,616,56 / Required: (a) Prepare a bank reconciliation for the month ended May 31, 2021. (b) Prepare the general journal entries correct the Cash Account