Massan Company Massan Company Massan Company deposits all receipts on the day they are received and it makes all payments Bank Reconciliation as at (date) by check. US $ At the close of business on May 31, 2017 Massan's cash account shows a $27,500 debit balance. Balance per bank as at The company's May 31 bank statement shows $25,800 on deposit in the bank. Add: Required: - Prepare a bank reconciliation for the company using the following information: Less: 1 The May bank statement lists $100 in bank service charges. 2 5 outstanding checks as of May31 total $5,600. 3 The May 31 cash receipts of ^6,200 were placed in the bank's night depository after - banking hours and were not therefore recorded on the May 31 bank statement. 4 When reviewing the bank statement, a $400 check written by the ABC company was mistakenly drawn against Massan's account. ADJUSTED BANK BALANCE as at - 5 The May 31 bank statement shows a $600 NSF check from a customer; the company has not yet recorded this NSF check. Prepare journal entries to record the bank reconciliation. US $ Balance per books as at Add: - Less: - ADJUSTED BANK BALANCE as at -