The Cash account of Randell Corporation had a balance of $3,610 at August 31, 2018. Included were outstanding checks totaling $1,800 and an August 31 deposit of $500 that did not appear on the bank statement. The bank statement, which came from Parway State Bank, listed an August 31 balance of $5,536. Included in the bank balance was an August 30 collection of $680 on account from a customer who pays the bank directly. The bank statement also showed a $17 service charge, $18 of interest revenue that Randell earned on its bank balance, and an NSF check for $55 Randell Corporation's bank reconciliation follows. (Click the icon to view the bank reconciliation report.) Read the requirement. Make the company's journal entries for transactions that arise from the bank reconciliation. Date each transaction August 31, 2018, and include an explanation with each entry. (Record debits first, then credits Select the explanation on the last line of the journal entry table.) Record the bank collection. Journal Entry Date Accounts and Explanations Debit Credit 2018