2. Prepare any necessary adjusting entries. Use Miscellaneous Expenses, for any bank charges. Use Interest Revenue for any interest eared on the checking account for March. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 3 5 > Record the journal entry related to the $119 debit memorandum for printed checks, if required. Note: Enter debits before credits General Journal Date Mar 31 Debit Credit Record entry Clear entry View general journal