5 points Save A While completing the December bank reconciliation, the accountant noted $85 of bank fees on the December bank statement. These fees had not been accounted for previously What journal entry should the accountant record on December 31 to account for these fees? a. DR Accounts Payable 585 CR Cash 585 b. DR Misc. Expenses 555 CR Cash $85 OC DR Cash 585 CR Interest Revenue 585 d. No journal entry is required