- Q-8-2a. Possible General Journal Entries A new accountant Craig's Design and Landscaping Services prepared the following general journal entry at the end of the current quarter (click the fact to see the general journal entry). The general journal entries includes an error. Choose the best. explanation of the error from the choices provided. Bank Charges \$175 Checking \$157 Bank service charge for 4th Quarter The total debits do not equal the total credits. Choose the correct answer The bank charges expense should have been credited, not debited. The checking account should have been debited, not credited. The total debits do not equal the total credits. There is nothing incorrect in the general journal entry