Use the following bank statement and T-account to prepare the May 31 bank reconciliation. BANK STATEMENT Deposits Other Date May 1 May 4 May 12 Checks Balance $ 380 #2 $ 55 $ 95 420 #4 145 NSF check $ 95 180 May 28 #5 65 115 May 30 #6 60 380 435 May 31 8# 100 Service charge 50 285 Cash (A) Debit Credit May 1 May 31 380 95 55 May 3 #2 115 May 4 #3 145 May 8 #4 65 May 11 #5 60 May 21 #6 May 29 380 70 May 29 #7 May 30 240 100 May 30 #8 May 31 485 Bank Statement Ending Balance per Bank Statement Additions: Deposit in Transit Deductions: Outstanding Checks #3 Outstanding Checks #7 Bank Reconciliation May 31 Company's Books Ending Balance per Cash Account Additions: 0 0 Deductions: Bank Service Charges NSF Check 0 0 0 0 Up-to-Date Cash Balance $ 0 Up-to-Date Cash Balance $ 0