The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31. The May 31 bank statement and the May T-account for cash (summarized). Martin Company's bank reconciliation at the end of April showed a cash balance of $18.800. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. BANK STATEMENT Checks Deposits Other $ 8,000 77301 $11,000 #302 6, eee 10,00 Balance, May 1 May 2 May 5 May 7 May 8 May 14 May 17 May 22 May 27 May 31 Balance, May 31 7303 500 Balance $ 18,800 26,800 15,809 9,800 19,800 19,300 19,420 19,149 14,548 14,488 14,488 Interest NSF check $120 280 1384 4,600 Service charge 60 Cash (A) May 1 Balance May 1 May 7 May 29 18, 8ea 8, cea 10, een 6, Bee 11,080 6,80 588 4,680 1,380 #301 May 2 1382 May 4 17303 May 11 #304 May 23 1305 May 29 May 31 Balance 19,400 Required: 1. Prepare a bank reconciliation for May. MARTIN COMPANY Bank Reconciliation At May 31 Company's Books 14,480 Ending Balance Per Cash Account Additions: S Bank Statement Ending Balance Per Bank Statement Additions: Deposit in Transit S 6,000 0 6,000 20,480 0 Deductions: Deductions: Outstanding Checks 4 0 0 Up-to-Date Cash Balance S 20,480 Up-to-Date Cash Balance $ 0