Use the following bank statement and T-account to prepare the May 31 bank reconciliation. BANK STATEMENT De Balance May 1 #2 $20 12 #4 110 28 #5 30 30 #6 25 May 31 #8 65 $240 280 NSF Check $60 110 80 295 Service charge 15 215 $60 240 Cash (A) May 1 May 3 240 60 20 80 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 110 May 29 May 30 25 240 35 170 65 May 31 345