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 Companys bank reconciliation at the end of April showed a cash balance of $19,800. 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-Interest Earned May 22-NSF cheque May 30 May 31-Service charges Balance, May 31 Withdrawals Deposits Balance $19,800 $ 9,000 28,800 #301 $12,000 16,800 #302 5,500 11,300 10,000 21,300 #303 600 20,700 130 20,830 380 20,450 # 304 5,600 14,850 14,780 14,780 70 + Cash (A) - Balance May 1 May 1 May 7 May 29 19,800 9,000 10,000 5,000 12,000 5,500 600 5,600 1,400 May 02 May 04 May 11 May 30 May 29 #301 #302 #303 #304 #305 May 31 Balance 18,700 Required: 1. Prepare a bank reconciliation for May. Bank Statement Ending balance per bank statement Additions MARTIN COMPANY Bank Reconciliation At May 31 Company's Books Ending balance per Cash account Additions 0 0 Deductions Deductions: 0 Up-to-date cash balance $ Up-to-date cash balance $ 0 Journal entry Record the entry for NSF cheque noted on May 22. Note: Enter debits before credits. Date General Journal Debit Credit May 22 Record entry Clear entry View general journal Journal entry worksheet