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

BANK STATEMENT
Date	Checks					Deposits		Other	Balance
May 1									$	460
4	#2		$	75		$	115			500
12	#4			165				NSF Check $115		220
28	#5			85						135
30	#6			80			460			515
May 31	#8			120				Service charge 70		325

Cash (A)

May 1	460
May 3	115		75	May 3 #2
			75	May 4 #3
			165	May 8 #4
			85	May 11 #5
			80	May 21 #6
May 29	460		90	May 29 #7
May 30	280		120	May 30 #8
May 31	625

Bank Reconciliation

May 31
Bank Statement			Company's Books
Ending Balance per Bank Statement			Ending Balance per Cash Account
Additions:			Additions:
Deductions:			Deductions:
Up-to-Date Cash Balance			Up-to-Date Cash Balance