On May $31,$ Crane Games Ltd$.$ received its bank statement from the East Coast Savings Bank showing that Crane had a balance of $$10,800.$ The company's general ledger showed a cash balance of $$4,515$ at that date. A comparison of the bank statement and the accounting records revealed the following information:

A cheque from one of Crane's customers in the amount of $$1,260$ that had been deposited during the last week of May was returned with the bank statement as NSF$.$

Bank service charges for the month were $$55.$

The company had written and mailed out cheques with a value of $$5,145$ that had not yet cleared the bank.

Cheque $$791,$ which was a payment for advertising expenses of $$570,$ was incorrectly recorded in the general ledger as $$750.$

During the month, one of Crane's customers paid its account using an electronic funds transfer. The payment was for $$3,675.$

The cash receipts for May $31$ amounted to $$1,400$ and had been deposited in the night drop slot at the bank on the evening of May $31.$ These were not reflected on the bank statement for May.

$($a$)$

Prepare the bank reconciliation for Crane at May $31.($List items that increase balance as per bank & books first.$)$