The September bank statement and cash T-account for Terrick Company follow:

BANK STATEMENT
Date		Checks			Deposits			Other				Balance
Sept. 1												$	63,900
6		$	4,020										59,880
13			850		$	27,000							86,030
23			5,090			34,000							114,940
28			850										114,090
29			6,730			18,000		NSF*	$	400			124,960
30								Interest earned		30			124,990
30								Service charge		130			124,860

^* NSF check from B. Frank, a customer.

Cash (A)
Sept. 1	Balance	63,900
Deposits			Checks written during September:
Sept. 11		27,000			4,020
23		34,000			850
29		18,000			5,090
30		23,000			850
					400
					6,730
					7,200
Sept. 30	Balance	140,760

There were no deposits in transit or outstanding checks at August 31.

Prepare any journal entries that the company should make 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.)

• Record the interest of $30 receipt from the bank.
• Record the service charges of $130 deducted by the bank.
• Record the return of the B. Frank check of $400 due to insufficient funds.
• Earlier this month, a check in the amount of $7,200 was recorded as a reduction in cash. As of September 30, that check was still outstanding.
• On September 30, a deposit of $23,000 was recorded, but the deposit was still in transit at the end of the month.

TERRICK COMPANY Bank Statement Bank Reconciliation At September 30 Company's Books Ending balance per cash account Additions: Ending balance per bank statement Additions: Deductions: Deductions: Up-to-Date Cash Balance Up-to-Date Cash Balance