check. At the close of business on May 31, 2017, its Cash account shows a $27,500 debit balance. The company's May 31 bank statement shows $25,800 on deposit in the bank.
- The May 31 bank statement lists $100 in bank service charges; the company has not yet recorded the cost of these services.
- Outstanding checks as of May 31 total $5,600.
- 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.
- In reviewing the bank statement, a $400 check written by Smith Company was mistakenly drawn against Wright's account.
- The bank statement shows a $600 NSF check from a customer; the company has not yet recorded this NSF check.
Please help me make a bank reconciliation for the company using the above information.
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