The December bank statement and cash T-account for Stewart Company follow: Checks BANK STATEMENT Deposits Other Date December 1 December 6 December 11 $ 7,710 Balance $ 58,800 51,090 December 17 640 18,400 $ 28,000 78,450 60,050 December 23 37,000 97,050 December 26 640 96,410 December 30 25,500 19,000 NSF* $ 390 89,520 December 31 December 31 Interest earned Service charge 95 89,615 240 89,375 *NSF check from J. Left, a customer. Debit December 1 Balance Deposits December 11 December 23 December 30 December 31 December 31 Balance Cash (A) 58,800 Credit Checks written during December: 28,000 7,710 37,000 640 19,000 18,400 14,000 640 240 25,500 5,850 97,820 There were no deposits in transit or outstanding checks at November 30. PA5-3 (Algo) Part 4 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.)