After completing a bank reconciliation, you are preparing journal entries to agree the Cash account balance with the reconciled balance shown on the reconciliation. Which of the following requires a journal entry? A) Service charges for the period B) Outstanding checks at the end of the period C) Deposits in transit at the end of the period D) An error by the bank in recording one of the firm's deposits Rodriquez, Inc. received an $8,000 30-day, 9% note dated December 21. On December Rodriquez made the necessary adjusting entry to accrue interest income on the note. entry to record payment of the note on January 20 was: A) Cash 8, 060 Interest income 60 Notes receivable 8,000 B) Cash 8, 020 Interest income 20 Notes receivable 8,000 C) Cash 8, 060 Interest receivable 20 Interest income 40 Notes receivable 8,000 D) Cash 8, 040 Interest income 40 Notes receivable 8,000