Wright Comparys cash account shows a $30,500 debit balance and its bank statement shows $28,800 on deposit at the close of busihess on Men3l. A. The May 31 bank statement lists $250 in bank servle charges; the company has not yet recorded the cost of these serulces. b. Outstanding checks as of May 31 total $7,100. c. May 3t cash receipts of $7,700 were placed in the bank's night depository after bonking hours and were not recorded on the May 3t bank statement. d. in revicwing the bank statement, a $550 check written by Smith Company was mistakenly drawn agoinst Wright's occount. e. The bank statement shows a $300 NSF check from a customer, the company has not yet fecorded this NSF check. Prepare its bank reconciliation using the above information