prepare the necessary journal entries

On December 31 , the bank statement showed an NSF charge of $822 for a cheque issued by W. Allen, a customer, to Blossom Company on account. This amount included a $33 service charge by the bank. The company's policy is to pass on all NSF fees to the customer. Dec. 31 (To record NSF cheque, bank charges, and error in recording sales.) Prepare the necessary journal entries at December 31. (Credit account titles ore outomatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter o for the amounts. List alf debit entries before credit entries.) On December 31, 2024, Blossom Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,172. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $52 for the printing of additional company cheques and $47 for bank service charges. 2. Cash sales of $639 on December 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Blossom as $963. The bank detected the error on the deposit slip and credited Blossom Company for the correct amount. 3. The November 30 deposit of $1,002 was included on the December bank statement. The deposit had been placed in the bank's night deposit vault on November 30 . 4. The December 31 deposit of $977 was not included on the December bank statement. The deposit had been placed in the bank's night deposit vault on December 31 . 5. Cheques #1006 for $432 and $1072 for $992 were outstanding on November 30 . Of these, #1072 cleared the bank in December. All the cheques written in December except for $1278 for $562, $1284 for $652, and $1285 for $332 had cleared the bank by December 31 . 6. On December 18, the compary issued cheque \#1181 for $568 to Bridgeport \& Co, on account. The cheque, which cleared the bank in December, was incorrectly journalized and posted by Blossom Compary for $685. 7. A review of the bank statement revealed that Blossom Company received electronic payments from customers on account of $1.892 in December. The bank had also credited the account with $42 of interest revenue on December 31. Blossom had no previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Pronghorn Company for $602 that was incorrectly charged to Blossom Comoany by the bank