Bonita Grow-Fast spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2020, the company's Cash account per its general ledger showed the following balance 8 , 814.00 . The bank statement from Manchester Bank on that date showed the following balance. A comparison of the details on the bankstatement with the details in the Cash account revealed the following facts. 1. The statement included a debit memo of 30.00 for the printing of additional company checks. 2. Cash sales of 872.04 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for 912.04 . The bank credited Bonita Genetics for the correct amount. 3. Outstanding checks at May 31 totaled 339.75 , and deposits in transit were 2 , 094.35 . 4. On May 18, the company issued check No. 1181 for 663.00 to M. Datz on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Bonita Genetics for 636.00 . 5. 3 , 000.00 was collected by the bank for Bonita on May 31 through electronic fund transfer. 6. Included with the cancelled checks was a check issued by Tomins to C. Pernod for 460.00 that was incorrectly charged to Bonita by the bank. 7. On May 31, the bank statement showed an NSF charge of 680.00 for a check issued by Sara Ballard, a customer, to Bonita on account. Prepare the necessary adjusting entries for Bonita Grow-Fast at May 31,2020 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answer Date Account Titles and Explanation May 31 (Amount collected by bank) May 31 (NSF charge issued for a cheque) (Cash receipts entry incorrectly made) (Check issued by company wrongly posted) May 31 (Bank charges paid)