28 Aug a bank reconciliation has the following items under the book balance: NSF check - $200.00 ATM fee - $7.00 Interest earned - $14.33 Check written (on account) for $79, but cleared the bank at $97 give the needed journal entry to record ATM fee = $7.00 O 28 Aug Dr ATM expense. Cr cash $7.00 O 28 Aug Dr ATM fee, Cr cash $7.00 O 28 Aug Dr Bank Expense, Cr Cash $7.00 28 Aug Dr Cash, Cr Bank Expense $7.00 o 28 Aug no entry is needed until you pay the bank expense