Prepare any journal entries based on the following data regarding the bank reconciliation prepared by DeVry University on December 20XX: Part A: A students check for $6,000 was returned with the bank statement and stamped NSF. Part B: Outstanding checks amount to $14,500. Part C: Service charges for July per bank statement are $450. Part D: Check #5207 for $4550 for office equipment was erroneously recorded by the firm as $5450. Part E: The bank collected a $12,000 note receivable on behalf of DeVry. Interest on the note amounted to $800. Part F: A deposit ticket correctly prepared for $695 appeared on the bank statement as a deposit for $965. Part G: Check #930 for $14000 for rent expense was erroneously recorded by the firm as $1400.