Wright Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on May 31, 2017, its Cash account shows a $28,300 debit balance. The company's May 31 bank statement shows $26,60 on deposit in the bank. a. The May 31 bank statement lists $140 in bank service charges, the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $6,000 c. May 31 cash receipts of $6,600 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 $440 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $520 NSF check from a customer, the company has not yet recorded this NSF check. Prepare a bank reconciliation for the company using the above information. WRIGHT COMPANY Bank Reconciliation May 31, 2017 Bank statement balance Book balance Alkd: Add: Deduct: Adjusted bank balance S 0 Adjusted book balance