SD17: Memo #5 Dated February 28, 2021 From Partners: Complete adjusting entry for the expired prepaid insurance of $1,050.00 SD18: Bank Debit Memo DM-58284 Dated February 28, 2021 From Capital Bank: Authorized withdrawals from Bank Chequing account for service charges and loan payments. Create a new Expense account: Bank Charges. Monthly Bank Charges $42.00 Mortgage ($1,000 principal; $150 interest) 1, 150.00 Long-Term Loan ($700 principal; $200 interest) 900.00 SD19: Bank Credit Memo CM-204552 Dated February 28, 2021 From Capital Bank: Interest earned on bank deposits. Chequing account $10.00 Savings account 29.00