$24$

Wright Company's cash account shows a $$30,900$ debit balance and its bank statement shows $$29,200$ on deposit at the close of business on May $31.$

a$.$ The May $31$ bank statement lists $$270$ in bank service charges; the company has not yet recorded the cost of these services.

b$.$ Outstanding checks as of May $31$ total $$7,300.$

c$.$ May $31$ cash receipts of $$7,900$ were placed in the bank's night depository after banking hours and were not recorded on the

$01$:$26$:$35$

May $31$ bank statement.

d$.$ In reviewing the bank statement, a $$570$ check written by Smith Company was mistakenly drawn against Wright's account.

e$.$ The bank statement shows a $$260$ NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.

$\backslash$table$[[$WRIGHT COMPANY$],[$Bank Reconciliation$],[$May $31],[$Bank statement balance,,Book balance,$],[$Add:$,,$Add:,$],[,,,],[,,,],[,0,,],[,0,,0],[$Deduct:$,,$Deduct:,$],[,,[,],[,,[,],[,0,,0],[$Adjusted bank balance,$$,$Adjusted book balance,$