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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, 2013, its Cash account shows a $29,300 debit balance. The company's May 31 bank statement shows $27,600 on deposit in the bank.
a.The May 31 bank statement included a $190 debit memorandum for bank services; the company has not yet recorded the cost of these services.b. Outstanding checks as of May 31 total $6,500.
c.May 31 cash receipts of $7,100 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 $490 check written by Smith Company was mistakenly drawn against Wright's account.
e.A debit memorandum for $420 refers to a $420 NSF check from a customer; the company has not yet recorded this NSF check.
Prepare a bank reconciliation for the company using the above information.
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