Sandhill Co. of Emporia, Kansas, spreads herbicides and applies liquid fertilizer for local farmers. On May 31, 2022, the companyâs Cash account per its general ledger showed a balance of $6,833.90.

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 7,063.00

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 $59.00 for the printing of additional company checks.
2. Cash sales of $902.15 on May 12 were deposited in the bank. The cash receipts journal entry and the deposit slip were incorrectly made for $952.15. The bank credited Sandhill Co. for the correct amount.
3. Outstanding checks at May 31 totaled $285.25, and deposits in transit were $1,899.15.
4. On May 18, the company issued check No. 1181 for $684.00 to H. Moses, on account. The check, which cleared the bank in May, was incorrectly journalized and posted by Sandhill Co. for $648.00.
5. $2,804.00 was collected from a customer note receivable by the bank for Sandhill Co. on May 31 through electronic funds transfer.
6. Included with the canceled checks was a check issued by Tomins Company to C. Pernod for $341.00 that was incorrectly charged to Sandhill Co. by the bank.
7. On May 31, the bank statement showed an NSF charge of $475.00 for a check issued by Sara Ballard, a customer, to Sandhill Co. on account.

Required:
Prepare the bank reconciliation at May 31, 2022.