Read the requirement Record the EFT deposit Journal Entry Accounts and Explanations Dobit Dr Credit May Record the correction of the book error. Journal Entry Accounts and Explanations Date Debit Credit May Record the NSF checks retumed by the bank. Journal Entry Accounts and Explanations Debit Credit Finally, make one entry to record both the service charge and the cost of printed checks. Journal Entry Accounts and Explanations Debit * Bank reconciliation Rinkland USA Bank Reconciliation May 31, 2018 Bank: Balance, May 31 Add: Deposit in transit 750 1,770 2,520 (614) $ 1,906 Less: Outstanding checks Adjusted bank balance Books: Balance, May 31 Add: EFT collection - rent $ 1,920 330 2.250 Less: $ 261 Correction of book error NSF checks Charge for printed checks Service charge Adjusted book balance (344) 1,906 Print Done