Use the following bank statement and T$-$account to prepare any journal entries needed as a result of the May $31$ bank reconciliation. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

BANK STATEMENT

Date Checks Deposits Other Balance

May $1$ $ $440$

May $4$ #$2$ $ $70$ $ $110480$

May $12$ #$4160$ NSF check $ $110210$

May $28$ #$580130$

May $30$ #$675440495$

May $31$ #$8115$ Service charge $65315$

Cash $($A$)$

Debit Credit

May $1440$

May $311070$ May $3$ #$2$

$70$ May $4$ #$3$

$160$ May $8$ #$4$

$80$ May $11$ #$5$

$75$ May $21$ #$6$

May $2944085$ May $29$ #$7$

May $30270115$ May $30$ #$8$

May $31605$