Illinois Company Prepared the Following Bank Reconciliation at May 31

Illinois Company prepared the following bank reconciliation at May 31:
$\begin{array}{l}\begin{array} { l } \text { Balance per bank } & ..............&\$1,250\\ \text { Additions:} & & \\\text { Deposits in transit.} & ..............&240\\\end{array}\begin{array} { l } \text { Balance per books } & ..............&\$1,365\\ \text { Additions:} & & \\ \text {Interest Received from} & & \\\text { bank.} & ..............&100\\\end{array}\end{array}$


$\begin{array}{l}\begin{array} { l } \text { Check incorrectly } &&\\\text { charged to our bank balance.. } & ..............&75\\ \text { Deductions:} & & \\\text { Outstanding checks.} & ..............&(235)\\\text { Correct cash balance.} & ..............&\$ 1.330\\\end{array}\begin{array} { l } \text { Deductions: } &&\\\text { NSF check (Nelson) } & ..............&\\ & &(100) \\ \text {Bank service charges} & & (35) \\\text {Correct cash balance.} & ..............&\$1,330\\\end{array}\end{array}$
Prepare the necessary journal entries for Illinois Company required by the May 31 bank reconciliation.