[The following information applies to the questions displayed below.) The September 30 bank statement for Cadieux Company and the September ledger account for cash are summarized here: BANK STATEMENT Deposits Checks Other NSF check $ 90 $ 2,730 Balance, September 1 September 7 September 11 September 12 September 17 September 26 September 29 September 30 #101 #102 #103 $ 710 1,520 2,210 Balance $ 1,820 1,730 4,460 3,750 2,230 20 125 115 EFT deposit Service charge 105 10 Cash (A) Credit Debit Balance September 1 September 10 September 30 1,820 2,730 2,050 710 1,520 2,210 40 September 10 September 15 September 22 September 28 #101 #102 #103 #104 September 30 Balance 2,120 No outstanding checks and no deposits in transit were noted in August. However, there are deposits in transit and checks outstanding at the end of September. The NSF check and EFT involved transactions with Cadieux Company's customers. . Prepare any journal entries that should be made as the result of the bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Record the electronic funds transfer of $105 made by a customer on their account. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record the return of the customer check of $90 due to insufficient funds. Note: Enter debits before credits. General Journal Debit Credit Transaction 3