A.) Record the interest of $60 received from the bank.

B.) Record the service charges of $130 deducted by the bank.

C.) Record the return of the J. Left check of $280 due to insufficient funds.

D.) Earlier this month, a check in the amount of $4,500 was recorded as a reduction in cash. As of December 31, that check was still outstanding.

E.) On December 31, a deposit of $12,000 was recorded, but the deposit was still in transit at the end of the month.

[The following information applies to the questions displayed below. The December bank statement and cash T-account for Stewart Company follow BANK STATEMENT Checks Deposits Other Balance Date Dec. 1 45,600 38,000 64,470 51,570 86,570 86,040 85,960 86,020 85,890 6 7,600 $27,000 11 530 17 12,900 23 35,000 26 530 NSF 30 17,800 18,000 $280 Interest earned Service charge 31 60 31 130 NSF check from J. Left, a customer. Cash (A) Dec. 1 Balance 45,600 Deposits Checks written during December: 7,600 27,000 Dec. 11 23 35,000 530 30 18,000 12,900 31 12,000 530 130 17,800 4,500 93,610 Dec. 31 Balance There were no deposits in transit or outstanding checks at November 30 . Prepare any journal entries that the company should make as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)