From the following statement, please (1) complete the bank reconciliation for Jackie's Deli found on the reverse of the following bank statement and (2) journalize the appropriate entries as needed.

a. A deposit of $2,500 is in transit.

b. Jackie's Deli has an ending checkbook balance of $5,990.

c. Checks outstanding: no. 111, $750; no. 119, $1,450; no. 121, $370.

d. Dwight Smith's check for $1,400 bounced due to lack of sufficient funds.

e. Bank service charges, $45.

Mattapoisett National Bank

Rio Mean Branch

Bugna, Texas

Jackie's Deli

8811 2nd St.

Bugna, Texas

Checks and Other Withdrawals in Order of Payment old Balance Deposits New Balance 6,300 6,300 5,900 6,090 6,060 4,920 5,010 4,615 2/2 140.00 260.00 120.00 610.00 310.00 2/10 580.00 2/15 260.00 2/20 1,240.00 2/24 170.00 2/28 1,400.00 NSF 1,150.00 520.00 45.00 SC