The Cash account of Roper Corporation had a balance of $3,440 at August 31,2021 . Included were outstanding checks totaling $1,600 and an August 31 deposit of $400 that did not appear on the bank statement. The bank statement, which came from Panorama State Bank, listed an August 31 balance of $5,147. Included in the bank balance was an August 30 collection of $544 on account from a customer who pays the bank directly. The bank statement also showed a $21 service charge, $14 of interest revenue that Roper earned on its bank balance, and an NSF check for $30. Roper Corporation's bank reconciliation follows. (Click the icon to view the bank reconciliation report.) Bank reconciliation report Journal Entry Record the interest revenue. Record the bank service charge. Record the NSF check returned by the bank