Wright Company's cash account shows a $$28,300$ debit balance and its bank statement shows $$26,600$ on deposit at the close of business on May $31.$

The May $31$ bank statement lists $$140$ in bank service charges; the company has not yet recorded the cost of these services.

Outstanding checks as of May $31$ total $$6,000.$

May $31$ cash receipts of $$6,600$ were placed in the bank$$s night depository after banking hours and were not recorded on the May $31$ bank statement.

In reviewing the bank statement, a $$440$ check written by Smith Company was mistakenly drawn against Wright$$s account.

The bank statement shows a $$520$ NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.