Wright Company's cash account shows a $28,300 debit balance and it's bank statement shows $26,600 on deposit at the close of business on May 31.

A) The May 31 statement lists $140 in bank service charges; The company has not yet recorded the cost of these services.

B) Outstanding checks as of May 31 total $6,600.

C) May 31 cash receipts of $6,600 were placed in the bank's night depository after banking hours and were not recorded on the May 31st bank statement.

D) In Reviewing the bank statement a $440 check written by Smith company was mistakenly drawn against Wright's account.

E) The bank statement shows a $520 NSF check from a customer, the company has not yet recorded this NSF check.

Prepare it's bank reconciliation using the above information