Required information A bank reconciliation proves the accuracy of the depositor's and the bank's records. The bank statement balance is adjusted for items such as outstanding checks and unrecorded deposits made on or before the bank statement date but not reflected on the statement. The book balance is adjusted for items such as service charges, bank collections for the depositor, and interest earned on the account. The company's bank reconciliation at June 30 included interest earned in the amount of $150. Complete the necessary journal entry by selecting the account names and dollar amounts from the drop-down menus. View transaction list Journal entry worksheet The company's bank reconciliation at June 30 included interest earned in the amount of $150. Complete the necessary Journal entry by selecting the account names and dollar amounts from the drop down menus. Note: Enter debits before credits General Journal Debit Credit Date June 01