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) are below. Martin Companys bank reconciliation at the end of April showed a cash balance of $22,800. 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		Balance
Balance, May 1						$ 22,800
May 2			$ 9,000			31,800
May 5	#301	$ 12,000				19,800
May 7	#302	7,800				12,000
May 8			11,000			23,000
May 14	#303	590				22,410
May 17				Interest earned	$ 210	22,620
May 22				NSF check	370	22,250
May 27	#304	5,500				16,750
May 31				Service charge	105	16,645
Balance, May 31						16,645

Cash (A)
Debit			Credit
May 1	Balance	22,800
May 1		9,000	12,000	#301	May 2
May 7		11,000	7,800	#302	May 4
May 29		7,800	590	#303	May 11
			5,500	#304	May 23
			2,200	#305	May 29
May 31	Balance	22,510

Required:

1. Prepare a bank reconciliation for May.