133. The bank statement for Raymond Company included a debit memo for a bank service charge of $50.Required: a) Show the effects of recognizing the bank service charge on the financial statements by...

133. The bank statement for Raymond Company included a debit memo for a bank service charge of $50.
Required: a) Show the effects of recognizing the bank service charge on the financial statements by recording appropriate amounts in the financial statements model provided. Include dollar amounts of increases and decreases; for cash flow, indicate whether it is an operating activity, investing activity, or financing activity.