Journal entry worksheet Record the bank service charge for December and NSF check returned by bank Note: Enter debits before credits. Transaction Debit Credit General Journal Bank service charges Accounts receivable (Jane Jones) 775 Exercise 7.5 Bank Reconciliation (L07-3) Shown is the information needed to prepare a bank reconciliation for Warren Electric at December 31. 1. At December 31, cash per the bank statement was $15,200, cash per the company's records was $17.500. 2. Two debit memoranda accompanied the bank statement service charges for December of $25, and a $775 check drawn by Jone Jones marked NSF. 3. Cash receipts of $10,000 on December 31 were not deposited until January 4 4. The following checks had been issued in December but were not included among the paid checks returned by the bank: no. 620 for $1,000, no. 630 for $3,000, and no. 641 for $4,500. a. Prepare a bank reconciliation at December 31. b. Prepare the necessary journal entry or entries to update the accounting records