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Wright Company's cash account shows a $ 2 9 , 9 0 0 debit balance and its bank statement shows $ 2 8 , 2

Wright Company's cash account shows a $29,900 debit balance and its bank statement shows $28,200 on deposit at the close of business on May 31.
a. The May 31 bank statement lists $220 in bank service charges; the company has not yet recorded the cost of these services.
b. Outstanding checks as of May 31 total $6,800.
c. May 31 cash receipts of $7,400 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 $520 check written by Smith Company was mistakenly drawn against Wright's account.
e. The bank statement shows a $360 NSF check from a customer; the company has not yet recorded this NSF check.
Prepare its bank reconciliation using the above information.
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