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.) Date May 1 4 BANK STATEMENT Checks Deposits Other Balance $ 220 #2 $ 15 $ 55 260 NSF Check #4 105 100 $55 12 #5 25 75 28 #6 20 220 275 30 Service May 31 #8 60 205 charge 10 Cash (A) 23 : May 1 May 3 220 55 15 75 105 25 20 30 60 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 May 29 May 30 220 160 May 31 325 View transaction list Journal entry worksheet Record bank service charges. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Office Expenses X This is a numeric cell, so please enter numbers only. Record entry Clear entry View general journal