Prepare any journal entries that the company should make as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Required information [The following information applies to the questions displayed below.] The December bank statement and cash T-account for Stewart Company follow: BANK STATEMENT Checks Deposits Balance s 45,600 38,000 64,470 51,570 86,570 86,040 85,960 86,020 85,890 Date Dec. 1 Other 6 $7,600 530 $27,000 17 23 26 30 31 31 12,900 35,000 530 $280 60 130 17,800 18,000 NSF* Interest earned Service charge * NSF check from J. Left, a customer Cash (A) Dec. 1 Balance 45,600 Deposits Dec. 11 23 30 31 Checks written during December: 27,000 35,000 18,000 12,000 7,600 530 12,900 530 130 17,800 4,500 Dec. 31 Balance 93,610 There were no deposits in transit or outstanding checks at November 30