Wright Company's cash account shows a $30,900 debit balance and its bank statement shows $29,200 on deposit at the close of business on May 31 a. The May 31 bank statement lists $270 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $7,300. c. May 31 cash receipts of $7,900 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 bank statement, a $570 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $260 NSF check from a customer, the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information