2. Prepare any necessary adjusting entries. Use Miscellaneous Expenses, No. 677, for any bank charges. Use Interest Revenue, No. 404, for any interest eamed on the checking account for the month of March. view transaction list view general journal Journal Entry Worksheet 23 Record safety deposit box rental. General Journal Debit Credit Mar. 25 Enter debits before credits 2. Prepare any necessary adjusting entries. Use Miscellaneous Expenses, No. 677, for any bank charges. Use Interest Revenue, No. 404, for any interest eamed on the checking account for the month of March. view transaction list view general journal Journal Entry Worksheet 23 Record safety deposit box rental. General Journal Debit Credit Mar. 25 Enter debits before credits