Use the following bank statement and T-account to prepare the May 31 bank reconciliation BANK STATEMENT Date Checks Deposits Other Balance $ 400 440 NSF Check $100 190 120 455 Service charge 55 295 May 1 $ 100 #2 $60 12 #4 150 28 #5 70 30 #6 65 400 May 31 #8 105 Cash (A) May 1 May 3 400 100 60 60 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 150 70 65 May 29 May 30 400 75 250 105 May 31 565