The bookkeeper at Martin Company 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 $18,100. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. Withdrawals Deposits Other Balance Balance, May 1 $18,100 May 2 $ 7,300 25,400 May 5 #301 $10,300 15,100 May 7 # 302 6,350 8,750 May 8 10,000 18,750 May 14 # 303 430 18,320 May 17-Interest Earned $ 113 18,433 May 22-NSF cheque May 29 210 18,223 # 304 3,900 14,323 May 31-Service charges Balance, May 31 53 14,270 14,270 + Cash (A) - May 1 Balance 18,100 May 1 7,300 10,300 May 02 #301 May 7 10,000 6,350 May 04 #302 May 29 3,300 430 May 11 # 303 3,900 May 30 #304 1,230 May 29 #305 May 31 Balance 16,490 Required: 1. Prepare a bank reconciliation for May. MARTIN COMPANY Bank Reconciliation Bank Statement Ending balance per bank statement Additions: Deposit in transit At May 31 Company's Books $14,270 Ending balance per Cash account 3,900 Additions: Deductions: 18,170 Deductions: 0 0 Up-to-date cash balance $ 18,170 Up-to-date cash balance $ 0