Use the following bank statement and T-account to make a 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

DateChecksDepositsOtherBalanceMay1$3204#2$40$8036012#4130NSF Check $8015028#55010030#645320375May 31#885Service charge 35255

Cash (A)May 1320May 38040May 3 #2100May 4 #3130May 8 #450May 11 #545May 21 #6May 2932055May 29 #7May 3021085May 30 #8

a) Record bank service charges.

b)Record customer check returned due to insufficient funds.