Use the following bank statement and T$-$account to prepare the May $31$ bank reconciliation.

BANK STATEMENT

Date Checks Deposits Other Balance

May $1$ $ $220$

May $4$ #$2$ $ $15$ $ $55260$

May $12$ #$4105$ NSF check $ $55100$

May $28$ #$52575$

May $30$ #$620220275$

May $31$ #$860$ Service charge $10205$

Cash $($A$)$

Debit Credit

May $1220$

May $35515$ May $3$ #$2$

$75$ May $4$ #$3$

$105$ May $8$ #$4$

$25$ May $11$ #$5$

$20$ May $21$ #$6$

May $2922030$ May $29$ #$7$

May $3016060$ May $30$ #$8$

May $31325$