Additional information: a. The difference in the beginning balances in the company's records and the bank statement relates to checks #469 and #470, which are outstanding as of April 30, 2018 (prior month). b. The bank made the EFT on May 20 in error. The bank accidentally charged Diaz for payment that should have been made on another account. 1. Prepare a bank reconciliation statement for Diaz's checking account on May 31, 2018. 2. Record the necessary cash adjustments.