The cash account for Santiago Co. on May 31, 2009 indicated a balance of SI 5,515. The May bank Matemen indicated an ending balance of $20,245. Comparing the bank statement, the canceled checks, and t ic accompanying memos with the records revealed the following reconciling items: Checks outstanding totaled $4,820. A deposit of $3.796 had been made too late to appear on the bank statement. A check for $1, 233 retuned with the statement had been incorrectly recorded as $233. The check was originally credited to accounts payable. The bank collected $5,541 on a note left for collection. The payment consisted of $5,000 of principal and $541 of interest income. Bank service charges for May amounted to $45. A check foe $790 was returned by the bank because of insufficient funds. Prepare a bank reconciliation as of May 31. 2009. Please use the attached bank reconciliation worksheet. Journalize the necessary entries