Wright Company's cash account shows a $$29,300$ debit balance and its bank statement shows $$27,600$ on deposit at the close of

business on May $31.$

a$.$ The May $31$ bank statement lists $$190$ in bank service charges; the company has not yet recorded the cost of these services.

b$.$ Outstanding checks as of May $31$ total $$6,500.$

c$.$ May $31$ cash receipts of $$7,100$ 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 $$490$ check written by Smith Company was mistakenly drawn against Wright's account.

e$.$ The bank statement shows a $$420$ NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.