Wright Company's cash account shows a $\backslash (\backslash$$ $31,100\backslash )$ debit balance and its bank statement shows $\backslash (\backslash$$ $29,400\backslash )$ on deposit at the close of business on May $31.$

a$.$ The May $31$ bank statement lists $\backslash (\backslash$$ $280\backslash )$ in bank service charges; the company has not yet recorded the cost of these services.

b$.$ Outstanding checks as of May $31$ total $\backslash (\backslash$$ $7,400\backslash ).$

c$.$ May $31$ cash receipts of $\backslash (\backslash$$ $8,000\backslash )$ 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 $\backslash (\backslash$$ $580\backslash )$ check written by Smith Company was mistakenly drawn against Wright's account.

e$.$ The bank statement shows a $\backslash (\backslash$$ $240\backslash )$ NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.