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 Companys bank reconciliation at the end of April showed a cash balance of $19,700. 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													$	19,700
May 2							$	8,900						28,600
May 5	#	301		$	11,900									16,700
May 7	#	302			5,550									11,150
May 8								10,000						21,150
May 14	#	303			590									20,560
May 17Interest Earned										$	129			20,689
May 22NSF cheque											370			20,319
May 29	#	304			5,500									14,819
May 31Service charges											69			14,750
Balance, May 31														14,750

+ Cash (A)

May 1 Balance	19,700
May 1	8,900		11,900	May 02 #301
May 7	10,000		5,550	May 04 #302
May 29	4,900		590	May 11 #303
			5,500	May 30 #304
			1,390	May 29 #305
May 31 Balance	18,570

Required: 1. Prepare a bank reconciliation for May.

2. Prepare any journal entries required as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?

4. If the company also has $59 on hand, which is recorded in a different account called Cash on Hand, what total amount of Cash and Cash Equivalents should be reported on the balance sheet at the end of May?