The cash account for Johnson Company on May 31, 2016 indicated a balance of $ 30, 584.The bank statement indicated a balance of $ 22, 812, on the same day. Comparing the bank statement against the checkbook the following reconciling items were revealed: a. A credit memorandum indicates that Johnson Company earned $ 24.00 interest for the month of May. b. A second credit memorandum indicates that the bank collected a $1, 900 note receivable for Johnson company and deducted a collection $ 25.00 collection fee and credited the balance to the company's cash c. Johnson Company's May 31 cash receipts of 8, 750 were placed in the night depository on that date but did not appear on the bank statement d. Johnson's bookkeeper posted a that was correctly made out for S924.00 to pay the insurance bill and in error deducted $ 294 in the check book. e. The following checks were outstanding: $436 and $ 97 on May 31. f. A debit memorandum for $ 18.00 for service charges for the month of May appeared on the bank statement and assessed by the bank. g. A second debit memorandum for an NSF check for $ 1, 706 received from a customer Mills Company. h. The bank added the deposit of Jackson Company for $ 900 to Johnson's account in error. On the following page prepare a bank-reconciliation on the form provided. Journalize the necessary transactions on May 31, 2016