Using the following information, prepare a bank reconciliation for Cole Co. for May 31 of the current year:

(a)	The bank statement balance is $3,012.
(b)	The cash account balance is $3,165.
(c)	Outstanding checks amounted to $590.
(d)	Deposits in transit are $704.
(e)	The bank service charge is $30.
(f)	A check for $76 for supplies was recorded as $67 in the ledger.