Hills Company's June $30$ bank statement and the June ledger account for cash are summarized here:

E$5-5($Algo$)$ Part $2$

$2.$ Prepare any journal entries that should be made as a result of the bank reconciliation. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

$1$

Record the service charges of $$30$ deducted by the bank.

Note: Enter debits before credits.

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