Wright Company's cash account shows a $28,300 debit balance and its bank statement shows $26.600 on deposit at the close of business on May 31. a. The May 31 bank 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 $6,000. 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 31 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 its bank reconciliation using the above information. WRIGHT COMPANY Bank Reconciliation Bank statement balance Add Deduct May 31 Book balance Add Deduct Adjusted bank balance Adjusted book balance