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

BANK STATEMENT
Date	Checks					Deposits		Other	Balance
May 1									$	200
4	#2		$	10		$	50			240
12	#4			100				NSF Check $50		90
28	#5			20						70
30	#6			15			200			255
May 31	#8			55				Service charge 5		195

Cash (A)

May 1	200
May 3	50		10	May 3 #2
			70	May 4 #3
			100	May 8 #4
			20	May 11 #5
			15	May 21 #6
May 29	200		25	May 29 #7
May 30	150		55	May 30 #8
May 31	305