Exercise 8-14 (Algo) Bank reconciliation LO P3 Wright Company's cash account shows a $30,100 debit balance and its bank statement shows $28,400 on deposit at the close of business on May 31 a. The May 31 bank statement lists $230 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $6,900. c. May 31 cash receipts of $7,500 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 $530 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $340 NSF check from a customer, the company has not yet recorded this NSF check. Check m \begin{tabular}{|l|l|l|l|l|} \hline Bank statement balance & Bank Reconciliation \\ \hline Add & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline Deduct: & & & \\ \hline & & & & \\ \hline & & & \\ \hline \end{tabular}