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 Cash Balance Cash Disbursements Cash May 31, 2021 $5,140 May 1, 2021 $5,300 Receipts $11,940 Cash Receipts + $12,100 Cash Disburs ements Amount Check# Desc. Date Amount Date Desc. $ 1,280 1,650 Legal fees Property tax Salaries $ 1,440 1,870 2,500 2,970 3,160 5/7 471 5/3 Sales 472 5/12 5/10 Sales 3,580 1,480 530 5/17 5/24 5/31 473 5/15 Sales Advertising Supplies Salaries 5/22 5/30 474 Sales 475 Sales 3,580 5/31 476 $12,100 $11,940 Member FDIC Midwest Bank P.O. Box 162647 BOwlegs, OK 74830 (405) 369-CASH Account Holder: Looking Out For You Account Number: 7772854360 Diaz Entertainment 124 Saddle Blvd, Bowlegs, OK 74830 May 31, 2021 Statement Date: Account Summary Withdrawals and Ending Balance May 31, 2021 $6,368 Debits Beginning Balance May 1, 2021 $6,240 Deposits and Credits Total Total NO. NO. $9,938 $10,066 7 Account Details Daily Balance Withdrawals and Debits Deposits and Credits Date Amount No. Amount Desc. Date Desc. Amount Date $5,710 5,300 6,740 5,460 6,950 5,300 4,220 5/1 5/2 530 5/1 469 CHK $ 1,440 DEP 5/4 410 CHK 5/2 5/9 5/11 470 DEP 1,870 5/11 5/4 5/9 5/11 1,280 CHK 471 DEP 5/18 2,500 1,200 58 380 NSF NOTE 5/20 5/20 1,650 3,580 580 CHK 5/12 5/18 472 INT 5/12 5/18 473 CHK DEP 5/25 5/31 2,970 EFT 5/20 28 INT 5/20 4.89R 1.480 CHK 5/25 474 .. 162647 Member FDIC Midwest Bank Bowlegs, OK 74830 (405) 369-CASH Account Holder: Looking Out For You Account Number Diaz Entert ainment 124 Saddle Blvd, 7772854360 Bowlegs, OK 74830 May 31, 2021 Statement Date: Account Summary Withdrawals and Beginning Balance May 1, 2021 $6,240 Deposits and Credits Ending Balance ay 31, 2021 $6,368 Debits Total $9,938 NO. Total NO. 7 $10,066 9 Account Details Daily Balance Deposits and Credits Withdrawals and Debits Amount Date Amount Desc. Amount Desc. Date Date No. $5,710 5,300 6,740 5/4 5/11 H 5/1 5/2 $1,440 1,870 2,500 1,200 5/1 5/2 5/9 5/11 5/12 5/18 5/20 5/25 5/31 469 530 DEP 470 410 HK DEP 1,280 380 1,650 3,580 5/4 5/9 5/11 5/12 5/18 5/20 5/20 5/25 5/31 471 HK DEP 5,460 6,950 NSF NOTE 58 472 HK INT 5,300 4,220 4,898 6,388 2,970 473 HK DEP 5/18 5/20 5/25 580 28 EFT INT 1,480 474 HK 48 SF $6,368 $9,938 5/31 $10,066 DEP Customer deposit SF Service fees INT Interest earned Desc. NSF Nonsufficient funds NOTE Note collected EFT Electronic funds transfer CHK Customer check 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 Diaz for payment that should have been made on another account