Smash Company has asked for your assistance in reconciling the company's 12/31st cash balance and while doing so you discover the following items: Per the December bank statement: (i) $12 of interest income earned in December. (ii) $35 in total for December bank service fees. $15 is the monthly service fee and $20 extra was assessed due to a $2,300 deposit (made by Smash earlier in December) and reported on the December bank statement as NSF. ($20 + $15 = $35). (iii) Check #2315 represented payment by Smash to a local repair company (Bash Repair Services "BRS") for a December service call on the company's copy machine. The amount charged by Bash for the service call was $445 but the clerk, while writing the check, was distracted by chatting with the repair tech and erroneously wrote check #2315 for $454. Unaware of this error the clerk recorded the payment within the accounting records as follows: Repair Expense (dr) $445.00 Cash (cr) $445.00 (iv) Smash noted that $3,000 of checks written in December were not reported on the December bank statement, and check #2280 written for $200, and shown as outstanding in November, was also not included. (v) The last deposit of the month for $1,800, was made after 4 pm on December 31, and was not included on the December bank statement. Consider item (iii) above and select the answer below that best explains the journal entry required for this situation understanding that Sam Smash (the owner of Smash Company) is already complaining that the service call was too pricey! The clerk (who made the check-writing error) has spoken to BRS and BRS understands what happened and, although BRS won't change the amount charged for the service call, they are willing to work with Smash to resolve the situation caused by the error Receivable- BRS (dr) $9 and Cash (c) $9 A December entry is not required to be made on Smash Company's books for this situation. Repair Expense (dr) $9 and Cash (cr) $9 Cash (dr) $9 and Payable -BRS (c) $9 Cash (dr) $9 and Repair Expense (c) $9