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 $400 440 190 120 455 295 May 1 $100 #2 $60 12 #4 150 70 65 May 31 #8 105 NSF check $100 28 #5 30 #6 400 Service charge Cash (A) May 1 May 3 400 100 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 60 150 70 May 29 May 30 75 250 105 400 565 May 31 View transaction list Journal entry worksheet 2 Record bank service charges Note: Enter debits before credits Transaction General Journal Debit Credit Accounts Receivable 400