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 $ 280

4 #2 $ 30 $ 70 320

12 #4 120 NSF Check $70 130

28 #5 40 90

30 #6 35 280 335

May 31 #8 75 Service charge 25 235

Cash (A)

May 1 280

May 3 70 30 May 3 #2

90 May 4 #3

120 May 8 #4

40 May 11 #5

35 May 21 #6

May 29 280 45 May 29 #7

May 30 190 75 May 30 #8

May 31 385