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.) Checks BANK STATEMENT Deposits Other $110 Date May 1 4 12 28 30 May 31 NSF check $110 #2 #4 #5 #6 #8 $ 70 160 80 75 115 Balance $440 480 210 130 495 315 440 Service charge 65 May 1 May 3 Cash (A) 440 110 70 160 80 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 May 29 May 30 May 31 440 270 605 75 85 115 View transaction list Journal entry worksheet Record bank service charges. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet