The Cash account of Randolf Corporation had a balance of $3,540 at August 31, 2018. Included were outstanding checks totaling $1,600 and an August 31 deposit of $300 that did not appear on the bank statement. The bank statement, which came from Panorama State Bank, listed an August 31 balance of $5,398. Included in the bank balance was an August 30 collection of $635 on account from a customer who pays the bank directly. The bank statement also showed a $31 service charge, $9 of interest revenue that Randolf earned on its bank balance, and an NSF check for $55. 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 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. Debit Credit Date 2018 Aug Journal Entry Accounts and Explanations Cash 31 Accounts Receivable Cash Interest Revenue