The following information was available for Romney Supply Company for the month ended May 31,2015. (a On May 31, 2015 the Cash account of Romney Supply Company had a balance of $35,850. )) (b On May 31,2015 the bank statement indicated a balance of $54,580. ) (c The bank reported the collection of a note receivable for Romney of \$7,300 including \$500 interest. ) (d It was observed that the bank statement did not include a deposit of $4,700 made by Romney on May 31 ) and that cheques totalling $14,930 issued by Romney had not cleared the bank. (e Romney recorded an insurance expense payment of $150 as $1,500. ) (f) Service charges of $150 were charged for cheque printing. Prepare the bank reconciliation at May 31, 2015. Record the required journal entries. Use the form below