Wright Company's cash account shows a $29,100 debit balance and its bank statement shows $27,400 on deposit at the close of business on May 31.

The May 31 bank statement lists $180 in bank service charges; the company has not yet recorded the cost of these services.

Outstanding checks as of May 31 total $6,400.

May 31 cash receipts of $7,000 were placed in the banks night depository after banking hours and were not recorded on the May 31 bank statement.

In reviewing the bank statement, a $480 check written by Smith Company was mistakenly drawn against Wrights account.

The bank statement shows a $440 NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.