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

BANK STATEMENT
Date	Checks				Deposits			Other				Balance
May 1												$	360
4	#2	$	50		$	90							400
12	#4		140					NSF check	$	90			170
28	#5		60										110
30	#6		55			360							415
May 31	#8		95					Service charge		45			275

Cash (A)

May 1

360

May 3

90

50

May 3 #2

110

May 4 #3

140

May 8 #4

60

May 11 #5

55

May 21 #6

May 29

360

65

May 29 #7

May 30

230

95

May 30 #8

May 31

465

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