M5-13 Accounting for Unrecorded Items on Bank Reconciliation (LO 5-4) Use the following bank statement and T-account to prepare any journal entries needed as a result of the May 31 bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) BANK STATEMENT Deposits Checks Balance $480 520 $120 Date May 1 4 12 25 30 May 31 NSF check 230 2 4 35 26 28 $80 170 90 85 125 140 535 480 Service charge 335 Cash (A) May 3 2 May 43 May 8 #4 May 11 #5 May 21 36 May 29 #7 May 30 May 29 May 10 May 31 M5-13 Accounting for Unrecorded Items on Bank Reconciliation (LO 5-4) Use the following bank statement and T-account to prepare any journal entries needed as a result of the May 31 bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) BANK STATEMENT Deposits Checks Balance $480 520 $120 Date May 1 4 12 25 30 May 31 NSF check 230 2 4 35 26 28 $80 170 90 85 125 140 535 480 Service charge 335 Cash (A) May 3 2 May 43 May 8 #4 May 11 #5 May 21 36 May 29 #7 May 30 May 29 May 10 May 31