Using the following information, prepare a bank reconciliation for Candace Co. for May 31:

(a)	The bank statement balance is $2,936.
(b)	The cash account balance is $3,194.
(c)	Outstanding checks amounted to $465.
(d)	Deposits in transit are $655.
(e)	The bank service charge is $50.
(f)	A check for $97 for supplies was recorded as $79 in the ledger.