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

BANK STATEMENT
Date	Checks					Deposits		Other	Balance
May 1									$	340
4	#2		$	45		$	85			380
12	#4			135				NSF Check $85		160
28	#5			55						105
30	#6			50			340			395
May 31	#8			90				Service charge 40		265

Cash (A)

May 1	340
May 3	85		45	May 3 #2
			105	May 4 #3
			135	May 8 #4
			55	May 11 #5
			50	May 21 #6
May 29	340		60	May 29 #7
May 30	220		90	May 30 #8
May 31	445

Bank Reconciliation
May 31
Bank Statement			Company's Books
Ending Balance per Bank Statement			Ending Balance per Cash Account		$445
Additions:			Additions:
		0			0
		0			445
Deductions:			Deductions:
			NSF Check
			Bank Service Charges
		0			0
Up-to-Date Cash Balance		$0	Up-to-Date Cash Balance		$445