The accountant for Rizzi and Tsang, Attorneys at Law, prepared the firm's May 31, 20X1, bank reconciliation that appears below. Rizzi and Tsang, Attorneys at Law Bank Reconciliation Statement May 31, 20X1 Balance on bank statement Additions: Deposit of May 31 in transit Deductions for outstanding checks: Check 183 of May 23 Check 184 of May 23 Total checks outstanding Adjusted Bank Balance Balance in Books Additions: ETF received on account from Green Company Deductions: NSF check from Alex Brown Recording error in payment of utilities, Check 177 Bank service charge Adjusted book balance Prepare the necessary journal entries as of May 31, 20X1. $ 592.00 160.00 150.00 360.00 25.00 $36,637.00 925.00 37,562.00 752.00 $36,810.00 $36,845.00 500.00 37,345.00 535.00 $36,810.00