M5-13 (Algo) 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.) Journal entry worksheet Nate: Enter debits before credits. Journal entry worksheet Record customer check returned due to insufficient funds. Note: Enter debits before credits