A companys cash account shows a $4,322 debit balance and its bank statement shows $4,450 cash on deposit at the close of business on May 31. Prepare its bank reconciliation using the following information. Outstanding checks as of May 31 total $63. The bank statement shows a $47 NSF check from a customer; the company has not yet recorded this NSF check. May 31 cash receipts of $275 were placed in the banks night depository after banking hours and were not recorded on the May 31 bank statement. The May 31 bank statement lists $45 in bank check printing charges; the company has not yet recorded the cost of these services. A note receivable for $432 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