Use the following bank statement and T-account to prepare the May 31 bank reconciliation. BANK STATEMENT Deposits Checks Other $ 65 Date May 1 4 12 28 30 May 31 NSF check $65 #2 #4 #5 #6 #8 $ 25 115 35 30 70 Balance $260 300 120 85 315 225 260 Service charge 20 May 1 May 3 Cash (A) 260 65 25 85 115 35 30 260 40 180 70 365 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 May 29 May 30 May 31 Bank Statement Ending Balance per Bank Statement Additions: Bank Reconciliation May 31 Company's Books Ending Balance per Cash Account Additions: 0 0 0 0 Deductions: Deductions: 0 0 Up-to-Date Cash Balance $ o Up-to-Date Cash Balance $ 0