The cash records and bank statement for the month of May for Dlaz Entertainment are shown below. Cash Balance Cash Balanc 2021 $5,480 Date May 1 2021 + Cash Recept $5,470 $11,090 Cash Receipts Dess 5/3 Sales 5/10 Sales 5/17 Sales 5/24 Sales 5/31 Sales DIAL ENTERTAINMENT Cash Account Records May 1, 2021. to May 31, 2021 Cash Disbursements $11,080 Cash Disbursements Amount Date Check Desc $ 1,270 5/2 471 Legal fees 1,700 5/12 472 Property tax 2230 5/15 473 Salaries 2,800 5/22 474 Advertising 2,990 5/30 475 Supplies 476 Salaries $11,090 Amount $ 1,110 1.480 3.410 1,310 360 3,410 $11,080 5/31 Habe OC 7772054160 May 1, 2021 Ending Balance May 31, 2021 $6,761 P.O. Box 162647 Bowless, OK 74330 Nist Bank (405) 369-CASH Looking Out For You Account Holder Diaz Entertainment 124 Saddle Blvd Account Number Bowless, OK 74830 Statement Date: Account Summary Beginning Balance Deposits and Credits May 1, 2021 withdrawals and Debits NO. Total $6,070 NO 7 Total $9.252 9 $8.561 Account Details Deposits and Credits withdrawals and Debits Date Amount Desc Date Amount 5/4 Desc $ 1,270 DEP 5/1 469 $360 5/11 CHK DEP 1,700 5/2 470 240 CHK 5/18 2,330 DEP 5/9 421 1, 110 CHK 5/20 1,100 NOTE 5/11 210 5/20 41 INT 5/12 472 1,480 CHK 5/25 2,800 DEP 5/18 423 3,410 CHK 5/31 11 INT 5/20 410 EFT 5/25 474 1,310 CHK 5/31 31 SF $ 9, 252 $5,561 No. NSE Daily Balance Date Amount 5/1 $5,710 5/2 5.670 5/4 6,740 5/9 5.630 5/11 7.120 5/12 5,640 5/18 4,560 5/20 5,291 5/25 6,781 5/31 $5,761 Desc. DEP Customer deposit NOTE Note collected EFT Electronic funds transfer INT Interest earned SF Service fees CHK Customer check NSF Nonsufficient funds 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). b. The bank made the EFT on May 20 in error. The bank accidentally charged Dlaz for payment that should have been made on another account Journal entry worksheet