Wildhorse Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2017, the company's Cash account per its general ledger showed a balance of $ 6,838.90. The bank statement from Emporia State Bank on that date showed the following balance. EMPORIA STATE BANK Checks and Debits Deposits and Credits XXX XXX Daily Balance 5-31 7,068.00 A comparison of the details on the bank statement with the details in the Cash account revealed the following fact 1. 2. 3. 4 4. The statement included a debit memo of $ 60.00 for the printing of additional company checks. Cash sales of $ 903.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $953.15. The bank credited Wildhorse Co. for the correct amount. Outstanding checks at May 31 totaled $ 276.25, and deposits in transit were $ 1,900.15. On May 18, the company issued check No. 1181 for $685.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Wildhorse Co. for $ 658.00. A $ 2,810.00 note receivable was collected by the bank for Wildhorse Co. on May 31 through electronic funds transfer. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $ 340.00 that was incorrectly charged to Wildhorse Co. by the bank. On May 31, the bank statement showed an NSF charge of $ 480.00 for a check issued by Sara Ballard, a customer to Wildhorse Co. on account. 5. 5 6. 6 7 Prepare the bank reconciliation at May 31, 2017. (List items that increase balance as per bank & books first.) WILDHORSE CO. Bank Reconciliation : $