Use the following bank statement and T-account to prepare the May 31 bank reconciliation. BANK STATEMENT Deposits Other Date May 1 May 4 Checks #2 $ 75 $ 115 May 12 #4 165 NSF check May 28 #5 85 t May 30 #6 80 460 May 31 #8 120 Service charge Cash (A) Debit Credit May 1 May 3 460 115 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 Statement Ending Balance per Bank Statement Additions: Deductions: Bank Reconciliation May 31 Balance $ 460 500 $ 115 220 135 515 70 325 Company's Books Ending Balance per Cash Account Additions: Deductions: Up-to-Date Cash Balance Up-to-Date Cash Balance