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 May1 $ 500 4 #2 105 $ 145 620 12 #4 195 HSF Check $145 280 28 #5 115 165 30 #6 110 580 635 May 31 #8 150 Service charge 100 385

Cash (A)

May 1 580 May 3 145 105 May 3 #2 105 May 4 #3 195 May 8 #4 115 May 11 #5 110 May 21 #6 May 29 580 120 May 29 #7 May 30 340 150 May 30 #8 May 31 745

Journal entry worksheet

1 2

Record bank service charges.

Note: Enter debits before credits.

Transaction General Journal Debit Credit 1