Wright Company deposits all cash receipts or the day when they are received and it makes all cash payments by check. At the dose of business on May 31, 2015, its Cash account shows a $29,100 debit balance. The company's May 31 bank statement shows $27,400 on deposit in the bank. a. The May 31 bank statement included a $180 debit memorandum for bank services; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $6,400. c. May 31 cash receipts of $7,000 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 $460 check written by Smith Company was mistakenly drawn against Wright's account. e. A debit memorandum for $440 refers to a $440 NSF check from a customer; the company has not yet recorded this NSF check