The May 31 cash receipts of $2.340, included in the general ledger balance, were placed in the night depository at the bank on May 31 and were processed by the bank on June 1. The bank statement dated May 31, 2009, showed bank service charges of $38. and the bank balance is $23332. All checks written by the company had been processed by the bank hy May 31 and were listed on the bank statement except for checks totaling $1,890.

Required.: Prepare a bank reconciliation as of May 31, 2009 for Jansen company . (Hint You will need to compute the balance that would appear on the book balance.)