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Bank Reconciliation and Related Journal Entries a. An ATM withdrawal of $150.00 on November 18 by Lyle for personal use was not recorded on the books. b. A bank debit memo issued for an NSF check from a customer of $19.20. c. A bank credit memo issued for interest of $20.00 earned during the month. d. On November 30 , a deposit of $1,198.00 was made, which is not shown on the bank statement. e. A bank debit memo issued for $17.10 for bank service charges. h. Check No. 523 written to a creditor in the amount of $371.10 was recorded in the books as $321.10. 1