Sim Patrick operates a roller skating center Skatetown USA. He has just received the company's monthly bank statement at March 31 from Ringley National Bank Click the icon to view the bank statement information) Click the icon to view the bank reconciliation) Read the requirement Record the EFT deposit Journal Entry Accounts and Explanations Date Debit Credit Jun 31 More Info The statement shows an ending balance of $710. Listed on the statement are an EFT rent collection of $315, a service charge of $10, two NSF checks totaling $100, and an $11 charge for printed checks. In reviewing his cash records, Patrick identifies outstanding checks totaling $615 and a March 31 deposit in transit of $1,775. During March, he recorded a $210 check for the salary of a part-time employee as $21. Patrick's Cash account shows a March 31 cash balance of $1.865 > Bank reconciliation Skatetown USA Bank Reconciliation March 31, 2018 Bank: Balance, March 31 Add Deposit in transit 710 1.775 2,485 (615) $ 1,870 Less Outstanding checks Adjusted bank balance Books: Balance, March 31 Add: EFT collection - rent $ 1,865 315 2,180 189 100 Less: Correction of book error NSF checks Charge for printed checks Service charge Adjusted book balance 11 10 (310) 1,870 $ Print Done