Exercise 6-14 Bank reconciliation LO P3 Wright Company's cash account shows a $28,100 debit balance and its bank statement shows $26,400 on deposit at the close of business on May 31. a. The May 31 bank statement lists $130 in bank service charges the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $5,900. c. May 31 cash receipts of $6,500 were placed in the bank's night depository after banking hours and were not recorded on the May 31 bank statement d. In reviewing the bank statement, a $430 check written by Smith Company was mistakenly drawn against Wrights account. e. The bank statement shows a $540 NSF check from a customer, the company has not yet recorded this NSF check Prepare its bank reconciliation using the above information WRIGHT COMPANY Bank Reconciliation May 31 Bank statement balance Book balance Add Adjusted bank balance Adjusted book balance