The December bank statement and cash T-account for Stewart Company follow: There were no deposits in transit or outstanding checks at November 30 . STEWART COMPANY Bank Reconciliation At December 31 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Bank Statement } & \multicolumn{4}{|c|}{ Company's Books } \\ \hline Ending Balance Per Bank Statement & & $ & 88,370 & Ending Balance Per Cash Account & & $ & 97,120 \\ \hline Additions: & & & & Additions: & & & \\ \hline Deposit in Transit & $13,000 & & & Interest Earned & 50 & & \\ \hline & & & 13,000 & & & & 50 \\ \hline & & & 101,370 & & & & 97,170 \\ \hline Deductions: & & & & Deductions: & & & \\ \hline Outstanding Checks & 4,650 & & & NSFJ. Left & 300 & & \\ \hline & & & & Bank Service Charges & 150 & & \\ \hline & & & 4,650 & & & & 450 \\ \hline Up-to-Date Cash Balance & & $ & 96,720 & Up-to-Date Cash Balance & & $ & 96,720 \\ \hline \end{tabular} A Record the interest of $50 received from the bank. B Record the service charges of $150 deducted by the bank. c Record the return of the J. Left check of $300 due to insufficient funds. D Record the checks outstanding at the end of the month. E Record the deposits in transit at the end of the month. 4. Prepare any journal 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.)