(part level submission) cullumber company 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 $6,798.90 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 5-31 7,028.00 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 $52.00 for the printing of additional company checks. 2. cash sales of $895.15 on may 12 were deposited in the bank. the cash receipts journal entry and the deposit slip were incorrectly made for $945.15. the bank credited cullumber company for the correct amount. 3. outstanding checks at may 31 totaled $285.25, and deposits in transit were $1,892.15 4. on may 18, the company issued check no. 1181 for $684.00 to h. moses, on account. the check, which cleared the 5. a $2,762.00 note receivable was collected by the bank for cullumber company on may 31 through electronic funds 6. included with the canceled checks was a check issued by tomins company to c. pernod for $348.00 that was 7. on may 31, the bank statement showed an nsf charge of $440.00 for a check issued by sara ballard, a customer, to bank in may, was incorrectly journalized and posted by cullumber company for $648.00 transfer incorrectly charged to cullumber company by the bank ullumber company on account. prepare the bank reconciliation at may 31, 2017. (list items that increase balance as per bank & books first.) cullumber company bank reconciliation