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 $ 480 May 4 #2 $ 80 $ 120 520 May 12 #4 170 NSF check $ 120 230 May 28 #5 90 140 May 30 #6 85 480 535 May 31 #8 125 Service charge 75 335 Cash (A) Debit Credit May 1 480 May 3 120 80 May 3 #2 80 May 4 #3 170 May 8 #4 90 May 11 #5 85 May 21 #6 May 29 480 95 May 29 #7 May 30 290 125 May 30 #8 May 31 645