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 Company's bank reconciliation at the end of April showed a cash balance of $14,300. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. Balance, May 1 May 2 May 5 May 7 May 8 May 14 May 17 May 22 May 27 May 31 Balance, May 31 May 1 May 1 May 7 May 29 May 31 Debit Balance Balance # 301 #302 #303 #304 Checks 14,300 6,000 8,000 4,000 $ 9,000 4,000 Cash (A) 15,000 400 3,600 BANK STATEMENT Deposits $ 6,000 9,000 4,000 400 3,600 300 8,000 Interest earned NSF check Other Service charge Credit #301 May 2 #302 May 4 #303 May 11 #304 May 23 #305 May 29 $ 70 180 30 Balance $ 14,300 20,300 11,300 7,300 15,300 14,900 14,970 14,790 11,190 11,160 11,160

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 Company's bank reconciliation at the end of April showed a cash balance of $14,300. No deposits were in transit a the end of April, but a deposit was in transit at the end of May. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ MARTIN CONPANY } \\ \hline \multicolumn{4}{|c|}{ Bank Ruconciliation } \\ \hline \multicolumn{4}{|c|}{ At May as } \\ \hline \multicolumn{2}{|c|}{ Bank Statement } & \multicolumn{2}{|c|}{ Company's Books } \\ \hline Ending Balance Per Bank Statement & & Ending Balance Per Cash Account & \\ \hline \multirow[t]{5}{*}{ Additions: } & & Additions: & \\ \hline & & & \\ \hline & & & \\ \hline & 0 & & 0 \\ \hline & 0 & & 0 \\ \hline \multirow[t]{5}{*}{ Deductions: } & & Deduetions: & \\ \hline & & 1. & \\ \hline & & & \\ \hline & & & \\ \hline & 0 & & 0 \\ \hline Up-to-Date Cauh Balance & 0 & Up-to-Date Cash Balance. & 5 \\ \hline \end{tabular}