These entries to the cash receipts journal are done to bring the journal in agreement with the bank statement. The specific entry will record items that are not found in the CRJ because the transaction was performed automatically by the bank and appears at the end of the month on the bank statement. An example of this sort of transaction would be the credit the bank makes to a local’s checking account for interest earned during the period. The cash receipts journal should be adjusted to recognize the receipt of interest or other bank generated credits/deposits at the end of the month.