Hills Company's June 30 bank statement and the June ledger account for cash are summarized here: BANK STATEMENT Checks Balance, June 1 Deposits during June Checks cleared during June $19,800 Bank service charges Balance, June 30 Deposits Other Balance $ 7,340 $18,700 26,040 6,240 $31 6,209 6,209 June 1 June Balance Deposits Balance Cash (A) 7,340 20,400 20,100 Checks written June 7.640 June 30 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.) View transaction list Journal entry worksheet 1 Record the service charges of $31 deducted by the bank. Note: Enter debits before credits General Journal Debit Credit Transaction 1 Record entry Clear entry View general Journal