Wright Company's cash account shows a $30,300 debit balance and its bank statement shows $28,600 on deposit at the close of business on May 31. The May 31 bank statement lists $240 in bank service charges; the company has not yet recorded the cost of these services. Outstanding checks as of May 31 total $7,000. May 31 cash receipts of $7,600 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 $540 check written by Smith Company was mistakenly drawn against Wrights account. The bank statement shows a $320 NSF check from a customer; the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information