Whight companys cash occount shows a $30,600 debit balance and its bank statement shows $28,800 on deposit ot the close of buniness on May 31 . a. The May 31 bank statement ists $250 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of Moy 31 totat $7,100. c. May 31 cash receipts of $7,700 were placed in the bank's night depository after banking hours and were not recorded on the May 31 bank statement. d. In reviewing the bank statement, a $550 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $300 NSF check from a customer, the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information