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

(a) The bank statement balance is $3,015.

(b) The cash account balance is $2,813.

(c) Outstanding checks amounted to $950.

(d) Deposits in transit are $714.

(e) The bank service charge is $25.

(f) A check for $76 for supplies was previously recorded as $67 in the ledger.

Quincy Co.

Bank Reconciliation

May 31, 2017

Debit. Credit

Balance According to the bank statement

Adjusted Balance per the bank statement

Balance according to the depositor's records

Adjusted balance per the depositor's records