Timmins Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the companys Cash account showed a balance of $ 6,738.90. The bank statement from Emporia State Bank on that date showed the following balance.

EMPORIA STATE BANK
Checks and Debits		Deposits and Credits		Daily Balance
XXX		XXX		5-31 6,968.00

A comparison of the details on the bank statement with the details in the Cash account revealed the following facts.

1.		The statement included a debit memo of $ 40.00 for the printing of additional company checks.
2.		Cash sales of $ 883.15 on May 12 were deposited in the bank. The cash receipts record and the deposit slip were incorrectly made for $ 933.15. The bank credited Timmins Company for the correct amount.
3.		Outstanding checks at May 31 totaled $ 276.25, and deposits in transit were $ 1,880.15.
4.		On May 18, the company issued check No. 1181 for $ 685.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly recorded by Timmins Company for $ 658.00.
5.		$ 2,690.00 was collected by the bank for Timmins Company on May 31 through electronic funds transfer.
6.		Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $ 360.00 that was incorrectly charged to Timmins Company by the bank.
7.		On May 31, the bank statement showed an NSF charge of $ 380.00 for a check issued by Sara Ballard, a customer, to Timmins Company on account.

Prepare the bank reconciliation at May 31, 2017. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

TIMMINS COMPANY Bank Reconciliation S S S V S V >