The cash records and bank statement for the month of May for Diaz Entertainment are shown below. DIAZ ENTERTAINMENT Cash Account Records May 1, 2021, to May 31, 2021 Cash Balance May 31, 2021 $5,460 Cash Balance Cash May 1, 2021 + Receipts $5,460 $11, 140 Cash Receipts Date Desc 5/3 Sales 5/10 Sales 5/17 Sales 5/24 Sales 5/31 Sales Amount $ 1,280 1, 710 2,340 2,810 3,000 Date 5/7 5/12 5/15 5/22 5/30 5/31 Cash Disbursements $11, 140 Cash Disbursements Check# Desc. 471 Legal fees 472 Property tax 473 Salaries 474 Advertising 475 Supplies 476 Salaries Amount $ 1,120 1,490 3, 420 1, 320 370 3, 420 $11, 140 S11, 140 Member FDIC P.O. Box 162647 Bowlegs, OK 74830 (405) 369-CASH Account Holder: Midwest Bank Looking Out For You 7772854360 Diaz Entertainment Account Number: 124 Saddle Blvd, Bowlegs, OK 74830 Statement Date: Account Summary May 31, 2021 Ending Balance May 31, 2021 $6,632 Account Summary Withdrawals and Beginning Balance Deposits and Credits Debits May 1, 2021 NO Total NO Total $6,080 7 $9, 194 9 58, 642 Account Details Deposits and Credits Withdrawals and Debits Date Amount Desc: Date No. Amount Desc 5/4 $ 1,280 DEP 5/1 469 $ 370 CHK 5/11 1, 710 DEP 5/2 470 250 CHK 5/18 2,340 DEP 5/9 471 1, 120 CHK 5/20 1,000 NOTE 5/11 220 NSF 5/20 42 INT 5/12 472 1,490 CHK 5/25 2,810 DEP 5/18 473 3, 420 CHK 5/31 12 INT 5/20 420 EFT 5/25 474 1,320 CHK 5/31 32 SF $ 9, 194 $8,642 Daily Balance Date Amount 5/1 $5, 710 5/2 5,460 5/4 6,740 5/9 5, 620 5/11 7, 110 5/12 5,620 5/18 4,540 5,162 5/25 6,652 5/31 $6,632 5/20 Desc. DEP Customer deposit INT Interest earned 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 #470, which are outstanding as of April 30, 2021 (prior month) h The han marle the EFT on May ?n in error The han arridentally charner Ding for naiment that could have been Journal entry worksheet, Record the amounts that increase cash. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry Clear entry View general journal