The December bank statement and cash T$-$account for Stewart Company follow:

$"$NSF cheque from J$.$ Left, a customer.

Prepare any joumal entries that the company should make as a result of the bank reconciliation. $($If no entry is required for a

transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet

A

Record the service charges incurred on Dec $31.$

Note: Enter debits before credits.