The December bank statement and cash T-account for Stewart Company follow BANK STATEMENT Date December 1 December 6 Checks Deposita Other Balance $ 38,400 $7,540 30,860 December 11 December 17 470 9,900 $ 27,000 57,390 47,490 December 23 34,000 81,490 December 26 470 81,020 December 30 13,600 18,000 NSF $220 85,200 December 31 December 31 Interest earned Service charge 30 85,230 70 85,160 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) 38,400 Credit Checks written during December 27,000 7,540 34,000 470 18,000 9,900 11,000 470 70 13,600 5,400 90,950 There were no deposits in transit or outstanding checks at November 30. View transaction list Journal entry worksheet A B C DE Record the interest of $30 received from the bank. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal 3 of 31 nts Skipped eBook References View transaction list Journal entry worksheet < A C DE Record the service charges of $70 deducted by the bank. Note: Enter debits before credits.. Transaction a 2 General Journal Debit Credit Record entry Clear entry View general journal es View transaction list Journal entry worksheet < A A B C D E Record the return of the J. Left check of $220 due to insufficient funds. Note: Enter debits before credits. Transaction 3 General Journal Dobit Credit Record entry Clear entry View general journal Ded ook erences. View transaction list Journal entry worksheet > A B C D E Record the checks outstanding at the end of the month. Note: Enter debits before credits. Transaction 4 General Journal Debit Credit View general journal Record entry Clear entry View transaction list Journal entry worksheet A < A B C D E Record the deposits in transit at the end of the month. Note: Enter debits before credits. Transaction 5 General Journal Debit Credit Record entry Clear entry View general journal