The bank statement balance for Top Hat Inc., at August 31st is $6,000. Top Hat shows $3,845 in deposits in transit and $5,850 in outstanding checks. The book balance for Top Hat Inc. shows $3,750. Reviewing the bank statement, the accountant finds the following: bank service fee $100 for the month; a NSF check for $1,200; an electronic funds transfer received of $1,500 and interest earned on the checking account of $45. What is the reconciled bank balance for Top Hat? Referring to the bank reconciliation for Top Hat, Inc. make the journal entry to record the interest earned on the checking account