Organic Food Company's cash account shows a $5,700 debit balance and its bank statement shows $5,300 on deposit at the close of business on August 31. a. August 31 cash receipts of $1,440 were placed in the bank's night depository after banking hours and were not recorded on the August 31 bank statement. b. The bank statement shows a $140 NSF check from a customer; the company has not yet recorded this NSF check. c. Outstanding checks as of August 31 total $1,320. d. In reviewing the bank statement, an $100 check written by Organic Fruits was mistakenly drawn against Organic Food's account. e. The August 31 bank statement lists $40 in bank service charges; the company has not yet recorded the cost of these services. Prepare a bank reconciliation using the above information