The Cash account of Rinaldi Corporation had a balance of $3,500 at October 31, 2021. Included were outstanding checks totaling $1,600 and an October 31 deposit of $200 that did not appear on the bank statement. The bank statement, which came from Tumpike State Bank, listed an October 31 balance of $5,356. Included in the bank balance was an October 30 collection of $516 on account from a customer who pays the bank directly. The bank statement also showed a $33 service charge, $18 of interest revenue that Rinaldi eamed on its bank balance, and an NSF check for $45. Rinaldi 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, 2021, and include an explanation with each entry. (Record debts fiest then credits. Select the explanation on the last line of the journal entry table.) Record the bank collection. Date 2021 Oct 31 Record the interest revenue. Journal Entry Accounts and Explanations Debit Credit M