Blossom Music prepares a bank reconciliation and notes the following reconciling items on the book side: (a) service charge for printing Blossom Music cheques $38, (b) interest earned on the account balance of $42, and (c) collection of an EFT from a customer for goods received of $480. Prepare the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit Bank Charges Expense 38 Cash 38 (To record bank service charge expense) b. Cash 42 Interest Revenue (To record interest earned) Cash 480 480 (To record bank cash sale)