The statement included a debit memo of $$59\mathrm{.}00$ for the printing of additional company checks.

Cash sales of $$902\mathrm{.}15$ on May $12$ were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $$952\mathrm{.}15.$ The bank credited Sandhill Company for the correct amount.

Outstanding checks at May $31$ totaled $$285\mathrm{.}25,$ and deposits in transit were $$1,899\mathrm{.}15.$

On May $18,$ the company issued check No$.1181$ for $$684\mathrm{.}00$ to H$.$ Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sandhill Company for $$648\mathrm{.}00.$

$$2,804\mathrm{.}00$ was collected from a customer's note receivable by the bank for Sandhill Company on May $31$ through electronic funds transfer.

Included with the canceled checks was a check issued by Tomins Company to C$.$ Pernod for $$341\mathrm{.}00$ that was incorrectly charged to Sandhill Company by the bank.

On May $31,$ the bank statement showed an NSF charge of $$475\mathrm{.}00$ for a check issued by Sara Ballard, a customer, to Sandhill Company on account.

Prepare the bank reconciliation at May $31,2025.($List items that increase balance as per bank & books first. Round answers to $2$ decimal places, e$.$g$.5,275\mathrm{.}50.)$

SANDHILL COMPANY

Bank Reconciliation

May $31,2025$

Cash balance per bank statement

$