[The following information applies to the questions displayed below.) The April 30 bank statement for KMaxx Company and the April ledger account for cash are summarized here: BANK STATEMENT Checks Deposits Other #101 $680 $2,400 Balance, April 1 April 5 April 9 April 12 April 19 April 22 April 27 April 29 April 30 #102 #103 #104 190 600 950 Balance $5,900 5,220 7,620 7,430 6,830 5,880 $200 5,680 115 5,565 255,540 EFT payment NSF check Service charge April 1 Balance April 8 April 28 Cash (A) 5,900 2,400 680 April 2 #101 480 190 April 10 #102 600 April 15 #103 1,050 April 20 #104 300 April 29 #105 5,960 April 30 Balance No outstanding checks and no deposits in transit were noted in March. However, there are deposits in transit and checks outstanding at the end of April. The EFT involved an automatic monthly payment to one of K Maxx's creditors. Check #104 was written for $1,050. The NSF check had been received from a customer. CP5-2 Part 2 2. Prepare any journal entries that should be made as a result of the bank reconciliation. TIP: Remember to make entries only for items that affect the company's books, not the bank. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)