$14$

Wright Company's cash account shows a $$29,500$ debit balance and its bank statement shows $$27,800$ on deposit at the close of business on May $31.$

a$.$ The May $31$ bank statement lists $$200$ in bank service charges; the company has not yet recorded the cost of these services.

b$.$ Outstanding checks as of May $31$ total $$6,600.$

c$.$ May $31$ cash receipts of $$7,200$ were placed in the bank's night depository after banking hours and were not recorded on the May $31$ bank statement.

d$.$ In reviewing the bank statement, a $$500$ check written by Smith Company was mistakenly drawn against Wright's account.

e$.$ The bank statement shows a $$400$ NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.

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