Whipht Company's cash account shows a $28,500 debit balance and its benk statement shows $26,800 on deposin at the cloew of business on May 31 . a. The May 31 bank statement lists $150 in bank service charges; the company has not yet recorded the cost of these services b. Outstanding checks as of May 31 total $6,100. c. May 3t cash receipts of $6,700 were placed in the bank's night depository after banking hours and were not recorded on the May 3 bank statement. d. In reviewing the bank statement, a $450 check written by Smith Company was mistakenly drawn against Wright's accourt e. The bank statement shows a $500 NSF check from a customer, the company has not yet recorded this NSF check. Tepare its bank reconciliation using the above information