$1$

$2$ Wright Compary's cash account shows a $$27,500$ debit balance and its bank statement shows $$25,800$ on deposit at

$3$ the close of business on May $31.$

a$.$ The May $31$ bank statement lists $$100$ in bank service charges; the company has not yet recorded the cost of these

$4$ services.

b$.$ Outstanding checks as of May $31$ total $$5,600.$

c$.$ May $31$ cash receipts of $$6,200$ were placed in the bank's night depository after banking hours and were not recorded on the May $31$ bank statement.

$$27,500$

$$25,800$

d$.$ In reviewing the bank statement, a $$400$ check written by $5$mith Comparny was mistakenly drawn against. Wright's account.

$[$$$100],[$$$5,600]$

$6$

$7$

$8$ e$.$ The bank statement shows a $$600$ NSF check from a customer; the company has not yet recorded this NSF check.

$$6,200$

$9$ Required: Prepare the bank reconciliation for Whight Company.