Harry Smith operates a roller skating center. He has just received the monthly bank statement at September 30 from Citizen National Bank, and the statement shows an ending balance of $730. Listed on the statement are an EFT checks totaling $605 and a September 30 deposit in f $1780 ded a 530och f thcalaf harge Tor pm smith'e Coah a h mbor 30 balance of S2014 part-time employee E(Click the icon to view the bank reconciliation.) Requirement 1 Use the bank reconciliation provided o make the journal entries that Smith should record on September 30 to update his Cash account. Include an explanation for each entry. EFT collection of rent. Journal Entry Date Accounts and Explanations Debit Credit 30 Salary Expense Sept Cash NSF checks retumed bank Choose from any list or enter any number in the input fields and then click Check Answer. Harry Smith operates a roller skating center. He has just received the monthly bank statement at September 30 from Citizen National Bank, and the statement shows an ending balance of $730. Listed on the statement are an EFT checks totaling $605 and a September 30 deposit in f $1780 ded a 530och f thcalaf harge Tor pm smith'e Coah a h mbor 30 balance of S2014 part-time employee E(Click the icon to view the bank reconciliation.) Requirement 1 Use the bank reconciliation provided o make the journal entries that Smith should record on September 30 to update his Cash account. Include an explanation for each entry. EFT collection of rent. Journal Entry Date Accounts and Explanations Debit Credit 30 Salary Expense Sept Cash NSF checks retumed bank Choose from any list or enter any number in the input fields and then click Check