A company's cash account shows a $4,352 debit balance and its bank statement shows $4,480 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 $78. b. The bank statement shows a $62 NSF check from a customer; the company has not yet recorded this NSF check. c. May 31 cash receipts of $290 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 $60 in bank check printing charges; the company has not yet recorded the cost of these services. e. A note receivable for $462 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