Journal entry worksheet Record the return of the customer check of $310 due to insufficient funds. Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31 . The May 31 bank statement and the May T-account for cash (summarized) are below. Martin Company's bank reconciliation at the end of April showed a cash balance of $20,100. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. Journal entry worksheet Record the interest of $150 receipt from the bank. Note: Enter debits before credits. Journal entry worksheet Record the service charges of $75 deducted by the bank. Note: Enter debits before credits