The can records and bank statement of the month of Mayor Law Enfocamente shown below reconciliation and record that LOL-S DIAZ ENTERTAINMENT Cash Account Records May 1, 2021, te May 31, 2021 Cash Balance Cash Cash Cash Balance May 1, 2021 Receipts Disbursements May 31, 2021 $5.280 $12,040 $12.220 55,100 Cash Receipts Cash Disbursements Date Desc. Amount Dute Check! Desc Amount 5/3 Sales $ 1,450 57 471 Legal fees $1,300 5/10 Sales 1,890 5/12 472 Property tax 1,670 5/17 Sales 2.520 5/15 473 Salaries 3.600 5/24 Sales 2.990 5/22 474 Advertising 1.500 5/31 Sales 3.180 5/30 475 Supplies 550 5/31 476 Salaries 3.600 $12,040 $12.220 CUPTER 4 Cash and internal Control No 511 PO Box 162647 Midwest Bank Member FDIC Bowiegs, OK 74830 (405) 369-CASH Looking Out For You Account Holder Dia Entertainment Account Number 7772854360 124 Saddle Blvd Bowles. OK 74830 Statement Duter May 31, 2021 Account Summary Beginning Balance Deposits and Credits Withdrawals and Debis Ending Balance May 1, 2021 No. Total Total May 31.2021 56.260 $10.050 9 $10.100 56210 Account Details Deposits and Credits Withdrawals and Debits Dry Balance Date Amount Desc Date Na Amount Desc Date Amount 5/4 1,400 5/1 469 5 550 55.710 5/11 180 5/2 470 430 52 5.230 5/18 2920 DP S9 475 1.300 CH 5/4 6,740 5/20 1.100 NOTE 5/11 400 NSF 59 5440 5/20 60 INT 5/12 1.670 CHK 5/11 5930 5/25 2010 DP 5/18 473 3.600 5/12 5.260 5/31 30 INT 5/20 600 EFT 5/18 4.to 5/25 474 1,500 5/20 4.740 50 SF 5/25 6.200 $10.050 $t0.100 5/31 56210 DescDEP Customer deposit INT Interesteamed SF Service fees NOTE Note collected CHK Customer check NSF Nonsufficient funds EFT Electronic funds transfer Additional information: a. The difference in the beginning balances in the company's records and the bank statement relates to checks 469 and 3470, which are outstanding as of April 30, 2021 pris month The bank made the EFT on May 21 in error. The bank accidentally charged Dua for payment that should have been made on another account Required 1. Prepare a bank reconciliation for Dad's checking account on May 31, 2021 2. Record the necessary cash adjustments P4-4A Below is a summary of all transactions of Power Toy Manufacturing for the month of August 2021 CH pare the statement of hflows (L04-7)