Zimmerman Company of Shawnee, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2014, the companys Cash account per its general ledger showed a balance of $6,738.90. The bank statement from Shawnee State Bank on that date showed the following balance.

SHAWNEE STATE BANK
Checks and Debits		Deposits and Credits		Daily Balance
XXX		XXX		5-31 6,968.00

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 $40.00 for the printing of additional company checks.
2.		Cash sales of $883.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $933.15. The bank credited Zimmerman Company for the correct amount.
3.		Outstanding checks at May 31 totaled $276.25, and deposits in transit were $1,880.15.
4.		On May 18, the company issued check No. 1181 for $685 to M. Hartley, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Zimmerman Company for $658.
5.		A $2,600.00 note receivable was collected by the bank for Zimmerman Company on May 31 plus $110.00 interest. The bank charged a collection fee of $20.00. No interest has been accrued on the note.
6.		Included with the canceled checks was a check issued by Zinderberg Company to P. Conard for $360.00 that was incorrectly charged to Zimmerman Company by the bank.
7.		On May 31, the bank statement showed an NSF charge of $380.00 for a check issued by Bev Sullivan, a customer, to Zimmerman Company on account. Prepare the bank reconciliation at May 31, 2014.

Prepare the necessary adjusting entries for Zimmerman Company at May 31, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
May 31
	(To record collection of note receivable by bank)
31
	(To record NSF check)
31
	(To correct error in deposit)
31
	(To correct error in recording check)
31
	(To record charge for printing company checks)