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

BANK STATEMENT
Date	Checks					Deposits		Other	Balance
May 1									$	540
4	#2		$	95		$	135			580
12	#4			185				NSF Check $135		260
28	#5			105						155
30	#6			100			540			595
May 31	#8			140				Service charge 90		365

Cash (A)

May 1	540
May 3	135		95	May 3 #2
			95	May 4 #3
			185	May 8 #4
			105	May 11 #5
			100	May 21 #6
May 29	540		110	May 29 #7
May 30	320		140	May 30 #8
May 31	705