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 $130 Date May 1 4 12 28 30 May 31 NSF check $130 #2 $ 90 #4 180 #5 100 #6 95 135 Balance $520 560 25e 15e 575 355 520 Service charge 85 May 1 May 3 Cash (A) 52e 130 90 18e 192 95 185 135 May 3 2 May 4 3 May 8 14 May 11 #5 May 21 16 May 29 #7 May 30 18 May 29 May 30 May 31 52e 310 685 View transaction list Journal entry worksheet Record bank service charges. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 Record customer check returned due to insufficient funds. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal