Wright Company's cash account shows a $28100 debit balance and it's bank statement shows $26400 on a deposit at a close of business on May 31.

a. The May bank account list $130 in bank service charges; the company has not yet recorded the cost of these services.

b. Outstanding checks as of May 31 total $5900.

c. May 31 cash receipts of $6500 were placed in the banks night depository after banking hours and were not recorded on the May 31 bank statement.

d. In the reviewing 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 form a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using above information.

Wright's Company

Bank Reconciliation

May 31

Bank Statement Balance	Book Balance
Add	Add
Deduct	Deduct
Adjusting bank balance	Adjusting book balance