Waterway Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the company's Cash account per its general ledger showed a balance of $7,310.40. 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 8,909.50 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 $30 for the printing of additional company checks. 2. 3. 4. 5. Cash sales of $760.72 on May 12 were deposited in the bank. The cash receipts entry and the deposit slip were incorrectly made for $810.72. The bank credited Waterway Company for the correct amount. Outstanding checks at May 31 totaled $995.15, and deposits in transit were $1,871.05. On May 18, the company issued check No. 1181 for $683 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Waterway Company for $638. $3,400 was collected from a customer's note receivable by the bank for Waterway 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 $350 that was incorrectly charged to Waterway Company by the bank.