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 $440 #2 $ 70 480 NSF check $110 210 130 448 495 May 31 #8 115 Service charge 315 $110 4 12 28 30 #4 #5 #6 160 80 75 65 May 1 May 3 Cash (A) 440 110 70 70 160 80 75 85 115 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 31 440 270 605 View transaction list X 1 Record bank service charges. 2 Record customer check returned due to insufficient funds. Credit Note : - journal entry has been entered Record entry Clear entry View general journal