In preparing the monthly bank reconciliation, Jon Ltd ascertains that there is a direct credit from a customer for $500 and an interest on overdraft charge of $760. Outstanding cheques total $9 400 and there is a deposit in transit for $2 900. It will be necessary to make journal entries for: Select one: O a. the direct credit for $500 and the interest charge of $760. O b. the direct credit for $500, the interest charge of $760 and outstanding cheques of $9 400. O c. the outstanding cheques of $9 400 and the deposit in transit of $2 900. O d.only the interest on overdraft charge of $760