Wright Company's cash account shows a $27,500 debit balance and its bank statement shows $25,800 on deposit at the close of business on May 31. The May 31 bank statement lists $100 in bank service charges; the company has not yet recorded the cost of these services. Outstanding checks as of May 31 total $5,600. May 31 cash receipts of $6,200 were placed in the banks night depository after banking hours and were not recorded on the May 31 bank statement. In reviewing the bank statement, a $400 check written by Smith Company was mistakenly drawn against Wrights account. The bank statement shows a $600 NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.