Acme Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on May 31, 2009, its Cash account shows a $7,750 debit balance. Acme's May 31 bank statement shows $6,900 on deposit in the bank. REQUIRED: Prepare a bank reconciliation for Acme Co. using the following information and prepare journal entries as May 31, 2009.

a. May 31 cash receipts of $1,100 were placed in the bank's night depository after banking hours and were not recorded on the May 31 bank statement.

b. Outstanding checks as of May 31 total $800.

c. The May 31 bank statement included a $50 debit memorandum for bank services; .Acme has not yet recorded the cost of these services.

d. In reviewing the bank statement, a $200 check written by Wald Company was mistakenly drawn against Acme's account.

e. A debit memorandum for $300 refers to a $300 NSF check from a customer; Acme has not yet recorded this NSF check.