Gillis Co. deposits all reciepts on the day they are recieved and makes all cash payments by check. At the close of business on May 31, 2015 its Cash account shows a $27,500 debit balance. The company's May 31 bank statement shows $25,800 on deposit with the bank. Prepare a bank renconciliation for the company using the following information:

a. The May 31 bank statement included a $100 debit memorandum for bank service fees

b. Outstanding checks as of May 31 total $5,600

c. May 31, cash reciepts $6,200 were placed in the bank's night depository after banking hours and were not recorded on the bank's May 31 bank statement

d. In reviewing the bank statement, a $400 check written by another company was mistakenly taken from the Gillis Co's account

e. A debit memorandum for $600 refers to a $600 NSF check from a customer that has not been recorded on the company's records.