Dean Kippen operates a roller skating center, Turn and Spin USA. He has just received the company's monthly bank statement at May 31 from Washington National Bank. A (Click the icon to view the bank statement information.) (Click the icon to view the bank reconciliation.) Read the requirement. i Bank reconciliation EFT collection of rent. Record the correction of the book error. Turn and Spin USA Bank Reconciliation May 31, 2018 Credit Date May Journal Entry Accounts and Explanations 31 Salary Expense Cash Debit 207 Bank: 207 $ Balance, May 31 Add: Deposit in transit 715 1,815 Correction of book error. 2,530 (608) Less: Outstanding checks Record the NSF checks returned by the bank. $ 1,922 Journal Entry Accounts and Explanations Adjusted bank balance Books: Balance, May 31 Date Debit Credit $ 1,942 320 May 31 Add: EFT collection - rent 2,262 Less: $ 207 Correction of book error NSF checks Charge for printed checks Service charge Choose from any list or enter any number in the input fields and then click Check Answer. (340)