Wright Company's cash account shows a $29,900 debit balance and its bank statement shows $28,200 on deposit at the close of business on May 31 a. The May 31 bank statement lists $220 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $6,800. c. May 31 cash recelpts of $7,400 were placed in the bank's night depository after banking hours and were not recorded on the May 3t bank statement. d. In reviewing the bank statement, a $520 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $360 NSF check from a customer; the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information