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: 0 445 Deductions: Deductions: NSF Check Bank Service Charges 0 Up-to-Date Cash Balance Up-to-Date Cash Balance $445