Use the following bank statement and T-account to prepare the May 31 bank reconciliation. BANK STATEMENT Deposits Other Date May 1 May 4 Checks #2 $ 85 $ 125 May 12 #4 175 NSF check May 28 #5 95 May 30 #6 90 500 May 31 #8 130 Service charge Cash (A) Debit Credit May 1 500 May 3 125 85 May 3 #2 85 May 4 #3 175 May 8 #4 95 May 11 #5 90 May 21 #6 May 29 500 100 May 29 #7 May 30 300 130 May 30 #8 May 31 665 Balance $ 500 540 $ 125 240 145 555 80 345 Bank Reconciliation May 31 Bank Statement Company's Books $ 345 Ending Balance per Cash Account $ 665 Ending Balance per Bank Statement Additions: Deposit in Transit Deductions: Up-to-Date Cash Balance Additions: 0 345 Deductions: Bank Service Charges NSF Check 80 125 0 $ 345 Up-to-Date Cash Balance 0 665 205 $ 460