Required information PA5-3 (Algo) Identifying Outstanding Checks and Deposits in Transit and Preparing a Bank Reconciliation and Journal Entries [LO 5-4, LO 5-5] [The following information applies to the questions displayed below.] The December bank statement and cash T-account for Stewart Company follow: There were no deposits in transit or outstanding checks at November 30. 4. Prepare any journal entries that the company should make as a result of the bank reconcillation. (If no entry is required for a transoction/event, select "No Journal Entry Required" in the first account field.) A Record the interest of $60 received from the bank. B Record the service charges of $170 deducted by the bank. C Record the return of the 3. Left check of $320 due to insufficient funds. D Record the checks outstanding at the end of the month. Credit E Record the deposits in transit at the end of the month. Note : O= journal entry has been entered