The bookkeeper at Martin C

ompany has asked you to prepare a bank reconciliation as of May $31.$ The bank statement for May $1$ and

the May T$-$account for cash showed the transactions listed below.

Martin Company's bank reconciliation at the end of April showed a cash balance of $$18,200.$ No deposits were in transit at the end of

April, but a deposit was in transit at the end of May.