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.

1. The May 31 bank statement lists $220 in bank service charges; the company has not yet recorded the cost of these services.
2. Outstanding checks as of May 31 total $6,800.
3. May 31 cash receipts of $7,400 were placed in the bank's night depository after banking hours and were not recorded on the May 31 bank statement.
4. In reviewing the bank statement, a $520 check written by Smith Company was mistakenly drawn against Wright's account.
5. The bank statement shows a $360 NSF check from a customer; the company has not yet recorded this NSF check.

31 bank statement. In reviewing the bank statement, a $520 check written by Smith Company was mistakenly drawn aga The bank statement shows a $360 NSF check from a customer; the company has not yet recorded th repare its bank reconciliation using the above information. WRIGHT COMPANY Bank Reconciliation May 31 Bank statement balance Book balance Add: Add: 0 0 Deduct Deduct: O Adjusted bank balance Adjusted book balance 16:NextJournal entry worksheet 2 3 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 09Journal entry worksheet 3 Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 30View transaction list Journal entry worksheet A 2 Record the increase of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Oct 01 Record entry View general journal