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 NS check. c. May 31 cash receipts of $289 were placed in the bank's night depository after banking hours and were n 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