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 $28,100 debit balance. The company's May 31 bank statement shows $26,400 on deposit in the bank. a. The May 31 bank statement lists $130 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $5,900. c. May 31 cash receipts of $6,500 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 $430 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $540 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 Book balance Add: Bank statement balance Add Deduct: Deduct: Adjusted bank balance Adjusted book balance