Problem 8-3a on may 31, 2017, reber company had a cash balance per books of $7,041.50. the bank statement from new york state bank on that date showed a balance of $6,664.60. a comparison of the statement with the cash account revealed the following facts. (1) the statement included a debit memo of $48.00 for the printing of additional company checks. (2) cash sales of $931.00 on may 12 were deposited in the bank. the cash receipts journal entry and the deposit slip were incorrectly made for $981.00. the bank credited reber company for the correct amount. (3) outstanding checks at may 31 totaled $827.25. deposits in transit were $2,676.15. (4) on may 18, the company issued check no. 1181 for $664 to lynda carsen on account. the check, which cleared the bank in may, was incorrectly journalized and posted by reber company for $646. (5) a $3,260.00 note receivable was collected by the bank for reber company on may 31 plus $88.00 interest. the bank charged a collection fee of $28.00. no interest has been accrued on the note. (6) included with the cancelled checks was a check issued by stiner company to ted cress for $1,060.00 that was incorrectly charged to reber company by the bank. (7) on may 31, the bank statement showed an nsf charge of $672.00 for a check issued by sue allison, a customer, to reber company on account. prepare the bank reconciliation at may 31, 2017.