The Cash account of Randolf Corporation had a balance of $3,470 at October 31,2018 . Included were outstanding checks totaling $1,700 and an October 31 deposit of $200 that did not appear on the bank statement. The bank statement, which came from Turnpike State Bank, listed an October 31 balance of $5,494. Included in the bank balance was an October 30 collection of $558 on account from a customer who pays the bank directly. The bank statement also showed a $20 service charge, $11 of interest revenue that Randolf earned on its bank balance, and an NSF check for $25. Randolf 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 October 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 Bank reconciliation report