The May 31 bank statement of Family Services Association (FSA) has just arrived from Scotiabank. To prepare the FSA bank reconciliation, you gather the following data: (Click the icon to view the additional data for the bank reconciliation.) Required 1. Prepare the bank reconciliation for FSA. 2. Journalize the May 31 transactions needed to update FSA's Cash account. Include an explanation for each entry. Data table a. FSA's Cash account shows a balance of $2,256.14 on May 31 . b. The May 31 bank balance is $4,023.05. c. The bank statement shows that FSA earned $38.19 of interest on its bank balance during May. This amount was added to FSA's bank balance. d. FSA pays utilities ( $250) and insurance ($100) by EFT. e. The following FSA cheques did not clear the bank by May 31 : f. The bank statement includes a donation of $850, electronically deposited to the bank for FSA. g. The bank statement lists a $10.50 bank service charge. h. On May 31, the FSA treasurer deposited $16.15, which will appear on the June bank statement. i. The bank statement includes a $300 deposit that FSA did not make. The bank added $300 to FSA's account for another company's deposit. j. The bank statement includes two charges for returned cheques from donors. One is a $395 cheque received from a donor with the imprint "Unauthorized Signature." The other is a nonsufficient funds cheque in the amount of $146.67 received from a client