Using the following information, record journal entries that would be necessary after preparing the bank reconciliation for Johnson Brothers. All items will not require an entry. Required a) The book balance is $5,895.62. b) Outstanding cheques total $1,233.25. c) The bank service charge based on the bank statement is $50. d) A customer's cheque for $500 was returned for non-sufficient funds. e) A deposit of $3,000 was credited to Johnson Brothers for $300 by the bank. f) The bookkeeper recorded a $1,200 cheque as $120 in payment of the current month's rent.