Prepare all necessary journal entries as a result of the bank reconciliation. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)
Date Account Titles and Explanation Debit Credit
Nov. 30 Electronic funds transfer received $2,670
Interest earned 402
Cash $3,072
Nov. 30 NSF check - J. King $500
Cash $500
Nov. 30 Bank charges 60
Cash 60