Wright Company's cash account shows a $28,900 debit balance and its bank statement shows $27,200 on deposit at the close of business on May 31. The May 31 bank statement lists $170 in bank service charges; the company has not yet recorded the cost of these services.

   $28,390

Explanation:

Bank Reconciliation Statement is a compulsory to pronounce a bank statement/cash book records free from error.

Steps in Preparation of Bank Reconciliation Statement

1. Check for Uncleared Dues

2. Compare the debit and credit sessions

3. Check for missed data

4. Make sure the left-hand side is the same as the right hand Side

See attached for the Bank Reconciliation Statement  of the exercise.

d. low interest rates

i think the answer to your question is b. directive