Wright Company's cash account shows a $$30,700$ debit balance and its bank statement shows $$29,000$ on deposit at the close of business on May $31.$

a$.$ The May $31$ bank statement lists $$260$ in bank service charges; the company has not yet recorded the cost of these services.

b$.$ Outstanding checks as of May $31$ total $$7,200.$

c$.$ May $31$ cash receipts of $$7,800$ 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 Erank'statement, a $$560$ check written by Smith Company was mistakenly drawn against Wright's account.

e$.$ The bank statement shows a $$280$ NSF check from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.

$\backslash$table$[[,,,,$WRIGHT COMPANY$],[,,,,,$Bank Reconciliation$],[$May $31],[$Bank statement balance,,,I.,$$,29,000,$Book balance,,$$,30,700],[$Add:$,,,$U$,$S$,=,$Add:,,,$],[$Bank service charge,E$,$$$,260,,-,$Deposit of May $31,7,800,,],[$Bank error,m$,,560,,1,=,,,],[,,,,,820,,$L$,-,7,800],[.,,,,,29,820,,,,38,500],[$Deduct:$,,,,,,$Deduct:,,,$],[$Outstanding checks,,,,,$4,[,,,],[-,,,,1,-,$E$,,,],[,,,,,0,,,,0],[$Adjusted bank balance,,,,$$,29,820,$Adjusted book balance,,$$,38,500]]$