At the end of the month we received a statement from First Bank and Trust with the following information: The bank is charging us $20.00 as a bank service charge. The received a NSF check from Bo Peep in the amount of $33.00. Mr Peep sent us this check to pay on his account receivable. When we reconciled the petty cash fund we discovered the following information: we took $13.25 to pay for postage and spent $50.00, to have the lawn mowed by the local lawn service. Cash was $1.00 over. We had the proper number of vouchers correctly filled out. The petty cash amounts were approved by the coordinator of the petty cash fund Mr. Victor David Brenner. Make any entries necessary to the general journal below. The date of entry is December 31, 2016