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 Other Date May 1 Checks Deposits 4 #2 $65 12 #4 155 75 70 May 31 #8 110 Balance $420 460 200 125 475 305 $105 NSF check $105 28 #5 30 #6 420 Service charge 60 Cash (A) May l May 3 420 105 65 65 155 75 70 80 260 110 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 May 31 420 585 View transaction list View transaction list Journal entry worksheet Record bank service charges. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet Record customer check returned due to insufficient funds. Note: Enter debits before credits Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal