Fred Neal operates a roller skating center, Rollerball USA. He has just received the company's monthly bank statement at March 31 from Whittier National Bank. (Click the icon to view the bank statement information.) (Click the icon to view the bank reconciliation) Read the requirement Record the EFT deposit. Journal Entry Accounts and Explanations Debit Credit Date Mar 31 1. Use the bank reconciliation provided to make the journal entries that Neal should record on March 31 to update his Cash account. Include an explanation for each entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Print Done The statement shows an ending balance of $740. Listed on the statement are an EFT rent collection of $285, a service charge of $9, two NSF checks totaling $65, and an $11 charge for printed checks. In reviewing his cash records, Neal identifies outstanding checks totaling $608 and a March 31 deposit in transit of $1,780. During March, he recorded a $290 check for the salary of a part-time employee as $29. Neal's Cash account shows a March 31 cash balance of $1,973. Print Done Rollerball USA Bank Reconciliation March 31, 2018 Bank: Balance, March 31 Add: Deposit in transit $ 740 1,780 Less Outstanding checks Adjusted bank balance 2,520 (608) $ 1,912 Books: $ Balance, March 31 Add: EFT collection - rent 1,973 285 2,258 Less: $ 261 65 Correction of book error NSF checks Charge for printed checks Service charge 11 9 (346) S 1.912 Adiusted book balance