Use the following bank statement and T-account to prepare the May 31 bank reconciliation. BANK STATEMENT Date Checks Deposits Other Balance May 1 $100 12 #4 190 28 #5 110 30 #6 105 May 31 #8 145 $560 600 NSF Check $140 270 160 615 Service charge 95 375 #2 $140 560 Cash (A) May 1 May 3 560 140 100 100 190 110 105 560 115 330 145 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 31 725