Timmins Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2020, the companys Cash account per its general ledger showed a balance of $8,211.00. 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		8,318.40

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 $50 for the printing of additional company checks.
2.		Cash sales of $983.36 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $1,033.36. The bank credited Timmins Company for the correct amount.
3.		Outstanding checks at May 31 totaled $224.80, and deposits in transit were $1,662.40.
4.		On May 18, the company issued check No. 1181 for $694 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Timmins Company for $649.
5.		$2,500 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 $430 that was incorrectly charged to Timmins Company by the bank.
7.		On May 31, the bank statement showed an NSF charge of $380 for a check issued by Sara Ballard, a customer, to Timmins Company on account.

Prepare the bank reconciliation at May 31, 2020. (List items that increase cash balance first.)

LILY COMPANY Bank Reconciliation For the Year Ended May 31, 2020May 31, 2020For the Month Ended May 31, 2020
Bank ErrorTominsElectronic Funds Transfer ReceivedDeposits in TransitNSF CheckCash Balance Per Bank StatementCheck Printing ChargeOutstanding ChecksAdjusted Cash Balance Per BankError in May 12 DepositError in Recording Check No.1181					$
LessAdd :
	Electronic Funds Transfer ReceivedAdjusted Cash Balance Per BankDeposits in TransitNSF CheckBank ErrorTominsError in May 12 DepositError in Recording Check No.1181Cash Balance Per Bank StatementCheck Printing ChargeOutstanding Checks
	Error in May 12 DepositOutstanding ChecksDeposits in TransitBank ErrorTominsAdjusted Cash Balance Per BankCash Balance Per Bank StatementNSF CheckElectronic Funds Transfer ReceivedError in Recording Check No.1181Check Printing Charge
LessAdd :	Outstanding ChecksAdjusted Cash Balance Per BankElectronic Funds Transfer ReceivedError in May 12 DepositError in Recording Check No.1181NSF CheckCheck Printing ChargeCash Balance Per Bank StatementDeposits in TransitBank ErrorTomins
Outstanding ChecksAdjusted Cash Balance Per BankBank ErrorTominsNSF CheckError in Recording Check No.1181Error in May 12 DepositElectronic Funds Transfer ReceivedCheck Printing ChargeCash Balance Per Bank StatementDeposits in Transit					$
Electronic Funds Transfer ReceivedDeposits in TransitCash Balance Per BooksBank ErrorTominsError in Recording Check No.1181NSF CheckError in May 12 DepositCheck Printing ChargeOutstanding ChecksAdjusted Cash Balance Per Books					$
LessAdd :	Error in Recording Check No.1181Bank ErrorTominsAdjusted Cash Balance Per BooksOutstanding ChecksElectronic Funds Transfer ReceivedNSF CheckCash Balance Per BooksDeposits in TransitError in May 12 DepositCheck Printing Charge
LessAdd :
	Check Printing ChargeCash Balance Per BooksOutstanding ChecksAdjusted Cash Balance Per BooksDeposits in TransitElectronic Funds Transfer ReceivedNSF CheckError in May 12 DepositBank ErrorTominsError in Recording Check No.1181
	Error in May 12 DepositAdjusted Cash Balance Per BooksError in Recording Check No.1181Electronic Funds Transfer ReceivedNSF CheckOutstanding ChecksCheck Printing ChargeCash Balance Per BooksBank ErrorTominsDeposits in Transit
	Adjusted Cash Balance Per BooksError in Recording Check No.1181Electronic Funds Transfer ReceivedDeposits in TransitCash Balance Per BooksCheck Printing ChargeError in May 12 DepositNSF CheckBank ErrorTominsOutstanding Checks
	Adjusted Cash Balance Per BooksError in Recording Check No.1181Cash Balance Per BooksNSF CheckElectronic Funds Transfer ReceivedDeposits in TransitOutstanding ChecksCheck Printing ChargeBank ErrorTominsError in May 12 Deposit
Outstanding ChecksElectronic Funds Transfer ReceivedAdjusted Cash Balance Per BooksError in Recording Check No.1181Check Printing ChargeBank ErrorTominsError in May 12 DepositNSF CheckCash Balance Per BooksDeposits in Transit					$