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Question - Wright Company's cash account shows a $29,700 debit balance and its bank statement shows $28,000 on deposit at the close of business on May 31.
a. The May 31 bank statement lists $210 in bank service charges; the company has not yet recorded the cost of these services.
b. Outstanding checks as of May 31 total $6,700.
c. May 31 cash receipts of $7,300 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 $510 check written by Smith Company was mistakenly drawn against Wright's account.
e. The bank statement shows a $380 NSF check from a customer; the company has not yet recorded this NSF check.
Prepare its bank reconciliation using the above information.
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