Prepare any journal entries that should be made as the result of the bank reconciliation. (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 $115 made by a customer on their account.

• B

  Record the service charges of $10 deducted by the bank.

• C

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

• D

  Earlier this month, check #104 was recorded as a $40 cash payment. The check is still outstanding at the end of the month.

• E

  On September 30, a deposit of $2,150 was recorded, but the deposit was still in transit at the end of the month.

Note: Enter debits before credits.

The September 30 bank statement for Cadieux Company and the September ledger account for cash are summarized here: BANK STATEMENT Checks Deposits Other NSF check $ 90 $2,790 Balance, September 1 September 7 September 11 September 12 September 17 September 26 September 29 September 30 #101 #102 #103 $ 730 1,560 2,230 Balance $1,860 1,770 4,560 3,830 2,270 40 155 145 EFT deposit Service charge 115 10 Balance Sep 1 Sep 10 Sep 30 Cash (A) 1,860 2,790 730 2,150 1,560 2,230 40 Sep 10 Sep 15 Sep 22 Sep 28 #101 #102 #103 #104 Sep 30 Balance 2,240 No outstanding checks and no deposits in transit were noted in August. However, there are deposits in transit and checks outstanding at the end of September. The NSF check and EFT involved transactions with Cadieux Company's customers