Prepare pro forma journal entries for $1,000 in interest posted to your savings account by your bank. The two entries required are one on your personal books and a parallel journal entry on the books of your bank, with what you believe are the correct account descriptions. Explain which accounts are involved and whether they are increased or decreased in your personal records and the records of your bank when the bank posts the interest income to your savings account. Would the bank issue a "credit memorandum" or a "debit memorandum" to you as evidence of the transaction?