Prepare any journal entries that should be made as a result of the bank reconciliation. TIP: Remember to make entries only for items that affect the companys books, not the bank. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

• Record the electronic funds transfer of $150 made to a creditor.

• B

  Record the return of the customer check of $90 due to insufficient funds.

• C

  Record the service charges of $20 deducted by the bank.

The April 30 bank statement for KMaxx Company and the April ledger account for cash are summarized here: BANK STATEMENT Deposits Checks Other #101 $580 $1,900 Balance, April 1 April 5 April 9 April 12 April 19 April 22 April 27 April 29 April 30 #102 #103 #104 140 350 700 Balance $5,400 4,820 6,720 6,580 6,230 5,530 5,380 5,290 5,270 EFT payment NSF check Service charge $150 90 20 April 1 Balance April 8 April 28 Cash (A) 5,400 1,900 380 580 140 350 800 200 April 2 #101 April 10 #102 April 15 #103 April 20 #104 April 29 #105 April 30 Balance 5,610 No outstanding checks and no deposits in transit were noted in March. However, there are deposits in transit and checks outstanding at the end of April. The EFT involved an automatic monthly payment to one of KMaxx's creditors. Check #104 was written for $800. The NSF check had been received from a customer