Wright Company's cash account shows a $31,500 debit balance and its bank statement shows $29,800 on deposit at the close of business on May 31. a. The May 31 bank statement lists $300 in bank service charges; the company has not yet recorded the cost of these services. b. Outstanding checks as of May 31 total $7,600. c. May 31 cash receipts of $8,260 were placed in the bank's night depository after banking hours and were not recorded on the May d. In reviewing the bank statement, a $600 check written by Smith Company was mistakenly drawn against Wright's account e. The bank statement shows a $200 NSF check from a customer, the company has not yet recorded this NSF check. Prepare its bank reconciliation using the above information. 31 bank statement. WRIGHT COMPANY Bank Reconciliation May 31 Book balance Bank statement balance Add: Add 0 0 0 Deduct Deduct 0 0 0 Adjusted bank balance $ Adjusted book balance $