Use the following bank statement and T-account to prepare the May 31 bank reconciliation.

BANK STATEMENT
Date	Checks		Deposits	Other		Balance
May 1						$ 200
May 4	#2	$ 10	$ 50			240
May 12	#4	100		NSF check	$ 50	90
May 28	#5	20				70
May 30	#6	15	200			255
May 31	#8	55		Service charge	5	195

Cash (A)
Debit		Credit
May 1	200
May 3	50	10	May 3 #2
		70	May 4 #3
		100	May 8 #4
		20	May 11 #5
		15	May 21 #6
May 29	200	25	May 29 #7
May 30	150	25	May 30 #8
May 31	305