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The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31. The May 31 bank statement and the May T-account for cash (summarized) are below. Martin Company's bank reconciliation at the end of April showed a cash balance of $15,200. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. 2. Prepare any journal entries required 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.) Journal entry worksheet Record the interest of $80 receipt from the bank. Note: Enter debits before credits Journal entry worksheet Record the return of the customer check of $200 due to insufficient funds. Note: Enter debits before credits. Journal entry worksheet Record the service charges of $40 deducted by the bank. Note: Enter debits before credits