Required Information (The following information applies to the questions displayed below.) The December bank statement and cash T-account for Stewart Company follow: BANK STATEMENT Checks Deposits Other Date Dec. 1 6 $ 7,520 450 $27,000 8,900 34,000 450 12,200 18,000 Balance $36,000 28,480 55,030 46,130 80,130 79,680 $200 85, 280 20 85,300 5085,250 26 30 31 NSF* Interest earned Service charge *NSF check from J. Left, a customer. Cash (A) Dec. 1 Balance 36,000 Deposits Checks written during December: Dec. 11 27,000 7,520 34,000 450 18,000 8,900 11,000 450 50 12,200 5,700 Dec. 31 Balance 90,730 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 reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list A Record the interest of $20 received from the bank. B Record the service charges of $50 deducted by the bank. C Record the return of the J. Left check of $200 due to insufficient funds. D Earlier this month, a check in the amount of $5,700 was recorded as a reduction in cash. As of December 31, that check was still outstanding. Credit E On December 31, a deposit of $11,000 was recorded, but the deposit was still in transit at the end of the month. Note : = journal entry has been entered Record entry Clear entry View general journal Transaction General Journal Debit Credit