The Cash account of Roper Corp. reported a balance of $3,540 at October 31, 2016. Included were outstanding checks totaling $1,700 and an October 31 deposit of $300 that did not appear on the bank statement. The bank statement, which came from Parkway State Bank, listed an October 31 balance of $5,431. Included in the bank balance was an October 30 collection of $519 on account from a customer who pays the bank directly. The bank statement also shows a $13 service charge, $20 of interest revenue that Roper earned on its bank balance, and an NSF check for S35. Roper Corp.'s bank reconciliation follows. (Click the icon to view the bank reconciliation report) Make the company's journal entries for transactions that arise from the bank reconciliation. Date each transaction October 31, 2016, and include an explanation with each entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Date Accounts and Explanations Debit Credit 2016 Oct 31