3 Wright Company deposits all cash recelpts on the day when they are recelved and it makes all cash of business on May 31, its Cash account shows a $28,900 debit balance. The company's May 31 bank statement s deposit in the bank. hows $27,200 on nk statement lists $170 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $6,300. c May 31 cash receipts of , 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 $470 check written by Smith Company was mistakenly drawn against Wright's account e. The bank statement shows a $460 NSF check from a customer: the company has not yet recorded this NSF check Prepare a bank reconciliation for the company using the above information. May 31 28.900 27.200