I need the Journal Entries for the following:

(2 entries) The December 31, 20x3 bank statement showed a balance of $432,332. The following information is available for the December 31, 20x4 bank reconciliation:

1. Cheques amounting to $7,800 are outstanding at December 31 2. The December 31, 20x4 deposit of $3,300 had not been received by the bank in time to be included in the December bank statement. 3. Bank service charges amounted to $258. 4. A customers cheque in the amount of $545 was returned by the bank NSF