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 $16,100. 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 $6,000 #301 $9,000 #302 4,800 8,000 Balance, May 1 May 2 May 5 May 7 May 8 May 14 May 17 May 22 May 27 May 31 Balance, May 31 #303440 Balance $ 16,100 22,100 13,100 8,300 16,300 15,860 15,950 15,730 11,730 11,680 11,680 Interest NSF check $ 90 220 #304 4,000 Service charge 50 May 1 Balance May 1 May 7 May 29 Cash (A) 16,100 6,000 8,000 4,800 9,000 4,800 440 4,000 700 #301 May 2 #302 May 4 #303 May 11 #304 May 23 #305 May 29 May 31 Balance 15,960 Debit Credit A Record the interest of $90 receipt from the bank. B Record the return of the customer check of $220 due to insufficient funds. C Record the service charges of $50 deducted by the bank