Prepare the necessary journal entries at December $31.($Credit account titles are automatically indented when the amount is

entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit

entries before credit entries.$)$

Date Account Titles and Explanation

Debit

Credit

Dec. $31$

$($To correct error in recording cheque issued and to

record electronic receipt from customer and interest

earned.$)$

Dec. $31$

$($To record NSF cheque, bank charges, and error in

recording sales.$)$