Wright Company's cash account shows a $31,300 debit balance and its bank statement shows $29,600 on deposit at the elose of business on May 31. a. The May 31 bank statement lists $290 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $7,500. c. May 31 cash receipts of $8,100 were placed in the bank's night depository after banking hours and were not recorded on the May 3 bank statement. d. In reviewing the bank statement, a $590 check written by Smith Company was mistakenly drawn against Wright's account. e. The bank statement shows a $220 NSF check from a customer; the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information