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 revlewing 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