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. a. The May 31 bank statement lists $100 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $5,600. c. May 31 cash receipts of $6,200 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 $400 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $600 NSF check from a customer; the company has not yet recorded this NSF check. Required: Prepare the bank reconciliation for Wright Company. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ WRIGHT COMPANY } \\ \hline \multicolumn{3}{|c|}{ Bank Reconciliation } \\ \hline Bank statement balance & \multicolumn{1}{|c|}{ May 31} \\ \hline Add: & & Book balance & \\ \hline & & & \\ \hline & & & \\ \hline Subtotal & & Subtotal & \\ \hline Deduct: & & Deduct: & \\ \hline & & & \\ \hline & & Adjusted book balance & \\ \hline Adjusted bank balance & & & \\ \hline \end{tabular}