The Cash account of Rampart Corporation had a balance of $3,580 at October 31, 2021, Included were outstanding checks totaling $1,800 and an October 31 deposit of $400 that did not appear on the bank statement. The bank statement, which came from Tri State Bank, listed an October 31 balance of $5,602. Included in the bank balance was an October 30 collection of $672 on account from a customer who pays the bank directly. The bank statement also showed a $18 service charge, $8 of interest revenue that Rampart earned on its bank balance, and an NSF check for $40. Rampart Corporation's bank reconciliation follows. (Click the icon to view the bank reconciliation report.) Read the requirement each entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Record the bank collection. Date 2021 Oct 31 Journal Entry Accounts and Explanations Debit Credit