Review the information below: Cash balance per bank statement $9,525 Cash balance per books $10,094 NSF check $245 Service charge $35 Outstanding checks $1,382 Collection of notes receivable $884 Interest earned $26 Deposits in transit $2,581 What account is debited to journalize the reconciliation of outstanding checks? credit to Cash debit to Cash credit to Accounts Receivables no journal entry is needed

credit to Cash debit to Cash credit to Accounts Receivables nojournal entry is needed