For the following transactions, prepare journal entries needed to adjust the company's books. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.

a.	Outstanding checks of $12,000.
b.	Bank service charge of $15.
c.	Deposit in transit of $2,300.
d.	Interest earned of $5. Merchandise costing $2,000 is sold for $3,000 on terms 2/10, n/30. If the buyer pays within the discount period, what amount will be reported on the income statement as net sales and as gross profit? Net sales: Gross profit:

Thanks!