business on May $31.$

The May $31$ bank statement lists $$200$ in bank service charges; the company has not yet recorded the cost of these services.

Outstanding Cheques as of May $31$ total $$6,600.$

May $31$ cash receipts of $$7,200$ were placed in the bank's night depository after banking hours and were not recorded on the May $31$ bank statement.

In reviewing the bank statement, a $$500$ check written by Smith Company was mistakenly drawn against Wright's account.

The bank statement shows a $$400$ NSF Cheque from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.

$\backslash$table$[[$WRIGHT COMPANY$],[$Bank Reconciliation$],[$May $31],[$Bank statement balance,$$,27,800,$Book balance,$$,29,500],[$Add:$,$Add:$],[,,,$Y$,,],[5],[,0$ I,,$],[,27,800,,,29,500],[$Deduct:$,,,$Deduct:$],[$F$,,,P$