Timmins Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers, On May 31, 2020, the company's Cashaccount per its general ledger showed a balance of $8,110.50. The bankstatement from Emporia State Bank on that date showed the following balance. 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 for the printing of additional company checks. 2. Cash sales of $841.68 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $881.68. The bank credited Timmins Company for the correct amount 3. Outstanding checks at May 31 totaled $486.75, and deposits in transit were $1,652.25. 4. On May 18, the company issued check No. 1181 for $672 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Timmins Company for $627 5. $2,700 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 $390 that was incorrectly charged to Timmins Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $610 for a check issued by Sara Ballard, a customer, to Timmins Company on account