Requirement 2. Journalize any required entries from the bank reconciliation. Include an explanation for each entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Begin by preparing the journal entry to record the EFT collection. Date Accounts and Explanation Debit Credit Aug. 31 Next, journalize the dividend revenue. Date Accounts and Explanation Debit Credit Aug. 31 Journalize the interest revenue. Date Accounts and Explanation Debit Credit Aug. 31 Journalize the total NSF checks. (Record one journal entry for both NSF checks.) Date Accounts and Explanation Debit Credit Aug. 31 Journalize the bank charges. Date Accounts and Explanation Debit Credit Aug. 31 a. The August 31 bank balance is $5,760. b. The bank statement includes two charges for NSF checks from customers. One is for $410 (#1), and the other is for $150 (#2). c. The following Western Healthcare checks are outstanding at August 31: Check No. Amount 237 $ 140 288 210 291 530 294 660 295 50 296 120 d. Western collects from a few customers by EFT. The August bank statement lists a $2,100 EFT deposit for a collection on account. e. The bank statement includes two special deposits that Western hasn't recorded yet: $850 for dividend revenue, and $60 for the interest revenue Western earned on its bank balance during August. f. The bank statement lists a $20 subtraction for the bank service charge. g. On August 31, the Western treasurer deposited $330, but this deposit does not appear on the bank statement. h. The bank statement includes a $750 deduction for a check drawn by Multi-State Freight Company. Western notified the bank of this bank error. i. Western's Cash account shows a balance of $2,700 on August 31