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PA5-3 (Algo) Identifying Outstanding Checks and Deposits in Transit and preparing a Bank Reconciliation and Journal Entries [LO 5-4, LO 5-5) [The following information applies to the questions displayed below.) The December bank statement and cash T-account for Stewart Company follow: Checks BANK STATEMENT Deposits Other Date December 1 December 6 December 11 December 17 December 23 December 26 December 30 December 31 December 31 $ 7,570 500 11,400 $ 27,000 35,000 Balance $ 42,000 34,430 60,930 49,530 84,530 84,030 86,080 86,125 86,025 500 15,700 18,000 NSP Interest earned Service charge $ 250 45 100 *NSF check from J. Left, a customer. Cash (A) Debit Balance Credit December 1 42,000 Deposits December 11 December 23 December 30 December 31 27,000 35,000 18,000 12,000 Checks written during December: 7,570 1 500 11.400 500 100 15,700 4,950 December 31 Balance 93,280 December 31 12,000 500 100 15,700 4,950 December 31 Balance 93,280 There were no deposits in transit or outstanding checks at November 30, PA5-3 (Algo) Part 4 4. Prepare any Journal entries that the company should make as a result of the bank reconciliation (If no entry is required a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the service charges of $100 deducted by the bank. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet Record the return of the J. Left check of $250 due to insufficient funds. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal Journal entry worksheet Record the checks outstanding at the end of the month. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet C D > Record the deposits in transit at the end of the month. Note: Enter debits before credits. General Journal Transaction 5 Debit Credit Record entry Clear entry View general Journal