Wright Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on May 31, 2016, its Cash account shows a $27,500 debit balance. The company's May 31 bank statement shows $25,800 on deposit in the bank. Prepare a bank reconciliation for the company using the following information.

a. The May 31 bank statement included a $100 debit memorandum for bank services; the company has not yet recorded the cost of these services.

b. Outstanding checks as of May 31 total $5,600.

c. May 31 cash receipts of $6,200 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 $400 check written by Smith Company was mistakenly drawn against Wright's account.

e. A debit memorandum for $600 refers to a $600 NSF check from a customer; the company has not yet recorded this NSF check?