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 Companys bank reconciliation at the end of April showed a cash balance of $17,000. 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									$	17,000
May 2				$	7,000					24,000
May 5	#301	$	10,000							14,000
May 7	#302		5,200							8,800
May 8					9,000					17,800
May 14	#303		460							17,340
May 17						Interest	$	100		17,440
May 22						NSF check		240		17,200
May 27	#304		4,200							13,000
May 31						Service charge		60		12,940
Balance, May 31

Cash (A)

May 1 Balance

17,000

May 1

7,000

10,000

#301 May 2

May 7

9,000

5,200

#302 May 4

May 29

5,200

460

#303 May 11

4,200

#304 May 23

900

#305 May 29

May 31 Balance

17,440

1.	Prepare a bank reconciliation for May.