please explain each step

Wright Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on May 31, 2013, its Cash account shows a $30,700 debit balance. The company's May 31 bank statement shows $29,000 on deposit in the bank a. The May 31 bank statement included a $260 debit memorandum for bank services the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total S7,200 c. May 31 cash receipts of $7,800 were placed in the bank's night depository after banking hours and were not recorded on the May 31 bank statement. Wright's account. recorded this NSF check d. In reviewing the bank statement, a $560 check written by Smith Company was mistakenly drawn against e. A debit memorandum for $280 refers to a $280 NSF check from a customer, the company has not yet Prepare a bank reconciliation for the company using the above information. WRIGHT COMPANY Bank Reconciliation May 31, 2013 Bank statement balance S 29,000 Book balance S 30,7 Add Add 7,8 Deposit of May 31 Bank error 560 8,360 37,360 30,700 Deduct Deduct Outstanding checks Bank service charge NSF check 280 7,200 540 Adjusted bank balance $ 30,160Adjusted book balance $30,160