Bluebird Inc. shows a balance of $1,500 in its checking account in its general ledger at October 31. The bank statement for the same account shows a balance of $3,500 at October 31. The following additional information is available: * Checks written for $370 during the month had not cleared the bank at October 31 * The bank charged service charges of $37 for the month. * An NSF check for $40 from a customer was returned by the bank. * The company wrote a check for $100 for utility expense but accidently recorded the check for only $2,077. * A deposit for $270 made on October 31 did not show up on the bank statement. Balance per Bank: $3500 Subtract: Outstanding Checks (-)$370 Add: Deposits In Transit $270 True Balance: $3400 Balance per Books: $1500 Subtract: Bank Charges (-)$37 Subtract: NSF Check (-)$40 Add: Book Error $1977 True Balance: $3400

What journal entry must be made for each of the following items from the bank reconciliation? If no entry is needed, select "No Entry Needed" from the dropdown list (for both debit and credit) and leave the amounts blank Checks written for $370 during the month had not cleared the bank at Oct. 31 Dr Cr The bank charged a service charges of $37 for the month Cr An NSF check for $40 from a customer was returned by the bank. Cr The company wrote a check for $100 for utility expense but accidentiy recorded the check for $2077. Dr Cr A deposit for $270 made on October 31 did not show up on the bank statement Cr