3 20 points Book Use the following bank statement and T-account to prepare any joumal entries needed as a result of the May 31 bank reconciliation (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) BANK STATEMENT Date Checks Deposits Other Balance May 1 $400 4 #2 $ 60 $ 100 440 12 #4 150 NSF Check 190 $100 #5 28 70 120 36 30 65 400 455 Service May 31 #8 105 295 charge 55 Print References Cash (A) May 1 May 3 400 100 60 60 150 70 65 75 May 3 #2 May 483 May 8 24 May 11 #5 May 21 #6 May 29 #7 hun May 29 400 MEA I.A ME 3 Date May 1 4 BANK STATEMENT Checks Deposits Other Balance $400 #2 $ 60 $ 100 440 NSF Check #4 150 190 $100 70 120 20 points 12 #5 28 eBook #6 65 30 455 Print May 31 400 Service charge 55 #8 105 295 References Cash (A) May 1 May 3 400 100 60 60 150 70 65 75 105 May 3 #2 May 4#3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 May 29 May 30 400 250 May 31 565 Journal entry worksheet Record bank service charges. Note: Enter debits before credits Transaction General Journal Debit heredit 1 Record entry Clear entry View general Journal