a. b. d. e. f. 5. The cash account for Santiago Co. on May 31, 2022, indicated a balance of $15,515.00. The March bank statement indicated an ending balance of $20,245.00. Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items: Checks outstanding totaled $4,820.00 A deposit of $3,796.00 had been made too late to appear on the bank statement. A check for $1,233.00 returned with the statement had been incorrectly recorded as $233.00. The check was originally for a vendor payment on account. The bank collected $5,541.00 on a note left for collection. Bank service charges for May amounted to $45.00. A check for $790.00 was returned by the bank because of insufficient funds. Prepare a bank reconciliation as of May 31, 2022. Journalize the necessary entries.