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.

Is it possible to respond in an excel format? Thanks