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

The May $31$ bank statement lists $$280$ in bank service charges; the company has not yet recorded the cost of these services.

Outstanding Cheques as of May $31$ total $$7,400.$

May $31$ cash receipts of $$8,000$ were placed in the bank's night depository after banking hours and were not recorded on the May $31$ bank statement.

In reviewing the bank statement, a $$580$ check written by Smith Company was mistakenly drawn against Wright's account.

The bank statement shows a $$240$ NSF Cheque from a customer; the company has not yet recorded this NSF check.

Prepare its bank reconciliation using the above information.