A company's cash account shows a $$4,350$ debit balance and its bank statement shows $$4,478$ cash on deposit at the close of business on May $31.$ Prepare its bank reconciliation using the following information.

a$.$ Outstanding checks as of May $31$ total $$77.$

b$.$ The bank statement shows a $$61$ NSF check from a customer; the company has not yet recorded this NSF check.

c$.$ May $31$ cash receipts of $$289$ were placed in the bank's night depository after banking hours and were not recorded on the May $31$ bank statement.

d$.$ The May $31$ bank statement lists $$59$ in bank check printing charges; the company has not yet recorded the cost of these services.

e$.$ A note receivable for $$460$ is collected by the bank for the company, but it is not yet recorded by the company.

Prepare the May $31$ bank reconciliation for the company.