Organic Food Company's Cash account shows a $7,100 debit balance and its bank statement shows $6,280 on deposit at the close of business on August 31. a. August 31 cash receipts of $2,840 were placed in the bank's night depository after banking hours and were not recorded on the August 31 bank statement. b. The bank statement shows a $280 NSF check from a customer, the company has not yet recorded this NSF check. c. Outstanding checks as of August 31 total $2,720. d. In reviewing the bank statement, an $240 check written by Organic Fruits was mistakenly drawn against Organic Food's account. e. The August 31 bank statement lists $180 in bank service charges; the company has not yet recorded the cost of these services. Prepare any necessary journal entries that Organic Food Company must record as a result of preparing the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 5 August 31 cash receipts of $2,840 were placed in the bank's night depository after banking hours and were not recorded on the August 31 bank statement. 9