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.) Checks BANK STATEMENT Deposits Other $ 50 Date May 1 4 12 28 30 NSF check $50 #2 $ 10 24 100 #5 20 46 15 #B 55 Balance $200 24 90 70 255 195 200 May 31 5 Service charge May 1 May 3 01 Cash (A) 200 50 10 70 100 20 15 200 25 150 55 305 May 3 #2 May 4 #3 May 8 44 May 11 #5 May 21 #6 May 29 27 May 30 B May 29 May 30 May 31 View transaction list Journal entry worksheet > Record bank service charges. Journal entry worksheet Record bank service charges. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record customer check returned due to insufficient funds. Note: Enter debits before credits. General Journal Transaction 2 Debit Credit Record entry Clear entry View general journal