The cash records and bank statement for the month of May for Dlaz Entertainment are shown below. DIAZ ENTERTAINMENT Cash Account Records May 1, 2021, to May 31, 2021 Cash Balance Cash Balance May 31, 2021 $5,188 May 1, 2021 + Cash Receipts $5,280 $12,048 Cash Receipts Date Desc. Amount 5/3 Sales $ 1,460 5/10 Sales 1,890 5/17 Sales 2.520 5/24 Sales 2,99 5/31 Sales 3,180 Date 5/7 5/12 5/15 5/22 5/30 5/31 Cash Disbursements $12,220 Cash Disbursements Check Desc. 471 Legal fees 472 Property tax 473 Salaries 474 Advertising 475 Supplies 476 Salaries Anount $ 1,300 1,670 3,600 1,5ee 55e 3,600 $12,220 $12,648 Member FDIC 7772854360 May 31, 2021 NO Ending Balance May 31, 2021 $6,210 P.O. Box 162647 Midivest Bank Bowlegs, OK 74830 Looking Out For You (485) 369-CASH Account Holder: Diaz Entertainment Account Number: 124 Saddle Blvd, Bowlegs, OK 74830 Statement Date: Account Summary Beginning Balance Deposits and Credits Withdrawals and Debits May 1, 2021 Total NO. Total $6,260 7 $19.850 9 $19, 100 Account Details Deposits and Credits Withdrawals and Debits Date Amount Desc Date No. Anount Desc. 5/4 $ 1,460 DEP 5/1 469 $ 550 CHK 5/11 1,899 DEP 5/2 470 438 CHK 5/18 2,520 DEP 5/9 471 1,300 CHK 5/20 1,182 NOTE 5/11 400 NSF 5/20 60 INT 5/12 472 1,670 CHK 5/25 2,990 DEP 5/18 473 3,688 CHK 5/31 30 INT 5/20 600 EFT 5/25 474 1,500 CHK 5/31 50 SF $ 10,850 $10,100 Daily Balance Date Amount 5/1 $5,710 5/2 5,280 5/4 6,748 5/9 5.440 5/11 6,930 5/12 5,260 5/18 4,180 5/20 4,748 5/25 6,230 5/31 $6,210 Desc DEP Customer deposit NOTE Note collected EFT Electronic funds transfer INT Interest earned CHK Customer check SF Service fees NSF Nonsufficient funds Required: 1. Prepare a bank reconciliation for Diaz's checking account on May 31, 2021. (Amounts to be deducted should be indicated with a minus sign. Total entries to the same account together when entering in the bank reconciliation.) DIAZ ENTERTAINMENT Bank Reconciliation May 31, 2021 Company's Cash Balance Per general ledger NSF check Bank's Cash Balance Per bank statement Deposits outstanding Bank error Service fees Note collected Bank balance per reconciliation Company balance per reconciliation