[The following information applies to the questions displayed below.]

The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31. The May 31 bank statement and the May T-account for cash (summarized).

Martin Companys bank reconciliation at the end of April showed a cash balance of $18,400. No deposits were in transit at the end of April, but a deposit was in transit at the end of May.

BANK STATEMENT
	Checks			Deposits		Other			Balance
Balance, May 1									$	18,400
May 2				$	7,000					25,400
May 5	#301	$	10,000							15,400
May 7	#302		5,800							9,600
May 8					9,000					18,600
May 14	#303		490							18,110
May 17						Interest	$	115		18,225
May 22						NSF check		270		17,955
May 27	#304		4,500							13,455
May 31						Service charge		75		13,380
Balance, May 31										13,380

Cash (A)

May 1 Balance	18,400
May 1	7,000		10,000	#301 May 2
May 7	9,000		5,800	#302 May 4
May 29	5,800		490	#303 May 11
			4,500	#304 May 23
			1,200	#305 May 29
May 31 Balance	18,210

OPTIONS TO CHOOSE FROM ON THE GENERAL JOURNAL ENTRY TAB:

-No Journal Entry Required

-Accounts Payable

-Accounts Receivable

-Accumulated Depreciation

-Advertising Expense

-Buildings

-Cash

-Contributed Capital

-Cost of Goods Sold

-Delivery Expense

-Depreciation Expense

-Dividends (Declared)

-Dividends Payable

-Equipment

-Income Tax Expense

-Income Tax Payable

-Insurance Expense

-Interest Expense

-Interest Payable

-Interest Receivable

-Interest Revenue

-Inventories

-Land

-Legal Expense

-Notes Payable (long-term)

-Notes Payable (short-term)

-Notes Receivable

-Office Expenses

-Other Current Assets

-Other Current Liabilities

-Other Noncurrent Assets

-Other Noncurrent Liabilities

-Other Revenue

-Prepaid Insurance

-Prepaid Rent

-Rent Expense

-Rent Payable

-Rent Revenue

-Repairs and Maintenance Expense

-Retained Earnings

-Salaries and Wages Expense

-Salaries Payable

-Sales Discounts

-Sales Returns and Allowances

-Sales Revenue

-Service Revenue

-Supplies

-Supplies Expense

-Travel Expense

-Unearned Revenue

-Utilities Expense

-Wages Payable