Use the following information to prepare the May 31 bank reconciliation.

Bank Statement
Date Checks Deposits Other Balance
May 1 $200
4 #2 S 10 S 50 240
12 #4 100 NSF Check S50 90
28 #5 20 70
30 #6 15 200 255
May 31 #8 55 Service charge 5 195

Date Deposits Checks Check Descriptions
May 1 200
May 3 50 10 May 3 #2
70 May 4 #3
100 May 8 #4
20 May 11 #5
15 May 21 #6
May 29 200 25 May 29 #7
May 30 150 55 May 30 #8
May 31 305