The cash account for Santiago Co. on May 31, 2014 indicated a balance of $20,915. The March bank statement indicated an ending balance of $25,645. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:

a.	Checks outstanding totaled $5,975
b.	A deposit of $3,796 had been made too late to appear on the bank statement.
c.	A check for $1,482 returned with the statement had been incorrectly recorded as $482. The check was originally issued to pay on account.
d.	The bank collected $4,515 on a note left for collection.
e.	Bank service charges for May amounted to $70.
f.	A check for $894 was returned by the bank because of insufficient funds.

Prepare a bank reconciliation as of May 31, 2014. Journalize the necessary entries.