Windsor Company of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2027, the company's Cash account showed a balance of $6,838.90. The bank statement from Emporia State Bank on that date showed the following balance. 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 $60.00 for the printing of additional company checks. 2. Cash sales of $903.15 on May 12 were deposited in the bank. The cash receipts record and the deposit slip were incorrectly made for $953.15. The bank credited Windsor Company for the correct amount. 3. Outstanding checks at May 31 totaled $276.25, and deposits in transit were $1,900.15. 4. On May 18 , the company issued check No. 1181 for $685 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly recorded by Wind sor Company for $658. 5. $2,810.00 was collected by the bank for Windsor 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 $340.00 that was incorrectly charged to Windsor Company by the bank. 7. On May 31, the bank statement showed an NSF charge of $480.00 for a check issued by Sara Ballard, a customer, to Windsor Company on account. Prepare the bank reconciliation at May 31, 2027. (List items that increase balance as per bank \& books first.) WINDSOR COMPANY Bank Reconciliation $ $ $ $