[The following information applies to the questions displayed below.] The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31. The May 31 bank statement and the May T-account for cash (summarized) are below. Martin Company's bank reconciliation at the end of April showed a cash balance of $17,900. No deposits were in transit at the end of April, but a deposit was in transit at the end of May. Checks BANK STATEMENT Deposits Balance, May 1 May 2 $ 7,000 May 5 #301 May 7 May 8 May 14 #302 $ 10,000 5,600 9,000 #303 480 May 17 May 22 May 27 #384 May 31 4,400 Balance, May 31 Other Balance $ 17,900 24,900 14,900 9,300 18,300 17,820 Interest earned $ 110 17,930 NSF check 260 17,670 13,270 Service charge 70 13,200 13,200 Cash (A) May 1 Debit Balance Credit 17,900 May 1 May 7 May 29 7,000 10,000 #1301 May 2 9,000 5,600 #302 May 4 5,600 480 #1303 May 11 4,400 #1304 May 23 1,100 #305 May 29 May 31 Balance 17,920 2. Prepare any journal entries required 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.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit A 1 Cash 110 Interest Receivable B 2 3 110 260 260 70 70