The Cash account of Rampart Corp. reported a balance of $3,530 August 31, 2016. Included were outstanding checks totaling $1,700 an August 31, 2016 deposit of $400 that did not appear on the bank statement. The bank statement which came from Park State Bank, listed an August 31, 2016 balance of $5,483. Included in the bank balance was an August 30 collection of $691 on account from a customer who pays the bank directly. The bank statement also shows a $13 service charge, $20 of interest revenue that Rampart earned on its bank balance, and an NSF check for $45.

Make the company's journal entries for transactions that arise from the bank reconciliation. Date each transaction August 31, 2016, and include an explanation with each entry. (Record debits first, then credits)

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Journal Entry
Date		Accounts and Explanations	Debit	Credit