8. For each reconciliation item a-g, list the account to be debited and the account to be credited and recorded in the Journal & Posted to the respective ledger. If no journal and ledger entries are required - note the item as "No Entry Required"

The accountant for Swift Sweepers, Inc., noticed that the company's records indicated that there was a balance of $22.000 in the cash account at the end of the day on fuly 31. 2025. However, the July 31, 2025, bank statement indicates a balance of $19,340. Use the following information to prepare a bank reconciliation. a. There was one deposit for $5,000 that had not cleared the bank. b. An N5F check was returned with the statement, $960. c. The company received a check for $3,000, but when deposited, the bank recorded it as $300. d. Checks outstanding totaled $3,500. e. The bank collected $2,500 on a note (interest of $153 f. The company wrote a $500 check for rent expense but resorded it as $550. g. Service charges for the month were $50