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 $19,400. 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													$	19,400
May 2							$	8,600						28,000
May 5	#	301		$	11,600									16,400
May 7	#	302			5,700									10,700
May 8								10,000						20,700
May 14	#	303			560									20,140
May 17Interest Earned										$	126			20,266
May 22NSF cheque											340			19,926
May 29	#	304			5,200									14,726
May 31Service charges											66			14,660
Balance, May 31														14,660

+ Cash (A)

May 1 Balance	19,400
May 1	8,600		11,600	May 02 #301
May 7	10,000		5,700	May 04 #302
May 29	4,600		560	May 11 #303
			5,200	May 30 #304
			1,360	May 29 #305
May 31 Balance	18,180

Required: 1. Prepare a bank reconciliation for May.

2. Prepare any journal entries required as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2a. Record the interest earned on May 17th.

3a. Record the entry for NSF cheque noted on May 22

3c.Record the bank service charges incurred on May 31st.

3. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?

4. If the company also has $56 on hand, which is recorded in a different account called Cash on Hand, what total amount of Cash and Cash Equivalents should be reported on the balance sheet at the end of May?