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, 2015, its Cash account shows a $29,900 debit balance. The companys May 31 bank statement shows $28,200 on deposit in the bank.

	a. The May 31 bank statement included a $220 debit memorandum for bank services; the company has not yet recorded the cost of these services.
	b. Outstanding checks as of May 31 total $6,800.
	c. May 31 cash receipts of $7,400 were placed in the banks night depository after banking hours and were not recorded on the May 31 bank statement.
	d. In reviewing the bank statement, a $520 check written by Smith Company was mistakenly drawn against Wrights account.
	e. A debit memorandum for $360 refers to a $360 NSF check from a customer; the company has not yet recorded this NSF check.