Wright Company deposits all cash receipts on the day when they are received and it makes all cash p ments by check. At the close of business on May 31, 2017, its Cash account shows a $27,500 debit h ance. The company's May 31 bank statement shows $25,800 on deposit in the bank. Prepare a ha reconciliation for the company using the following information a. The May 31 bank statement lists $100 in bank service charges; the company has not yet re Bank reconciliation P3 cost of these services. 16 31 b. Outstanding checks as of May 31 total $5,600 c. May 31 cash receipts of s6,200 were placed in the bank's night depository after banking hous ad were not recorded on the May 31 bank statement d. In reviewing the bank statement, a $400 check written by Smith Company was m against Wright's account. 31 The bank statement shows a $600 NSF check from a customer, the company has not yert NSF check