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 $19,200. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. Balance, May 1 May 2 May 5 May 7 May 8 May 14 May 17-Interest Earned May 22-NSF cheque May 29 May 31-Service charges Balance, May 31 Withdrawals Deposits Other Balance $19,200 $ 8,400 27,600 # 301 $11,400 16,200 # 302 5,800 10,400 10,000 20,400 # 303 540 19,860 $ 124 19,984 320 19,664 # 304 5,000 14,664 64 14,600 14,600 + Cash (A) - May 1 Balance 19,200 May 1 8,400 11,400 May 02 #301 May 7 May 29 10,000 5,800 May 04 #302 4,400 540 May 11 #303 5,000 May 30 #304 1,340 May 29 #305 May 31 Balance 17,920