Wright Company's cash account shows a $28,100 debit balance and its bank statement shows $26,400 on deposit at the close of business on May 31. a. The May 31 bank statement lists $130 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $5,900. c. May 31 cash receipts of $6,500 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 $430 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $540 NSF check from a customer; the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information. WRIGHT COMPANY Bank Reconciliation May 31 Bank statement balance Add: $ 26,400 Book balance Add: $ 28,100 Deduct: Outstanding checks $ 5,900 Adjusted bank balance 0 26,400 Deduct: Bank service charge NSF check $ 130 540 5,900 $ 20,500 Adjusted book balance 28,100 670 $ 27,430