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$$s bank reconciliation at the end of April showed a cash balance of $$17,900.$ 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 $1$ $ $17,900$

May $2$ $ $7,10025,000$

May $5$ # $301$ $ $10,10014,900$

May $7$ # $3026,4508,450$

May $810,00018,450$

May $14$ # $30341018,040$

May $17$Interest Earned $ $11118,151$

May $22$NSF cheque $19017,961$

May $29$ # $3043,70014,261$

May $31$Service charges $5114,210$

Balance, May $3114,210$

$+$ Cash $($A$)$

May $1$ Balance $17,900$

May $17,10010,100$ May $02$ #$301$

May $710,0006,450$ May $04$ #$302$

May $293,100410$ May $11$ #$303$

$3,700$ May $30$ #$304$

$1,210$ May $29$ #$305$

May $31$ Balance $16,230$

Required: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 $$17,900.$ No deposits were in transit at the end of

April, but a deposit was in transit at the end of May.

$1.$ Prepare a bank reconciliation for May.