Harry Smith operates a roller skating center. He has just received the monthly bank statement at September 30 from Citizen National Bank, and the statement shows an ending balance of $730. Listed on the statement are an EFT rent collecion or s300, a service charge Of 39, h ng $120, and a $10 charge tor prin ng his cash records, Smi ce ofS3.0 cks totaling $605 and a September 30 deposit in part September 5300 check salary employee as account show E(Click the icon to view the bank reconciliation.] Requirement Use the bank reconciliation provided make the journal entries that Smith should record on September 1 0 to update his Cash account. Include an explanation for each entry n the bank reconciliation. Record debits first, then cred its. Select the explanation on the last line of the journal entry table.) (Record the transactions in the order they appear Journal Entry Date Accounts and Explanations Debit Credit Sept 30 - X Data Table Harry Smith Bank Reconciliation September 30, 2014 BANK: Balance, September 30 730 1,780 Add: Deposit in transit 2,510 (605) Less: Outstanding checks $ 1,905 Adjusted bank balance BOOKS: $ 2,014 Balance, September 30 300 EFT collection -rent Add: Print Done Journal Entry Accounts and Explanations Credit Date Debit 31 Salary Expense Oct Cash Correction of book error. Journal Entry Credit Date Accounts and Explanations Debit Oct 31 Accounts Receivable Cash NSF checks returned by bank. Make one entry to record both bank charges. Journal Entry Credit Date Accounts and Explanations Debit 31 Miscellaneous Expense Oct Cash