Journal Entry from bank reconciliation}

Samba Corporation operates in an industry with high collectability issues. Recently, one of Samba's customers wrote a cheque for \(\$ 235\) for services performed. Samba's bank later informed Samba that its customer did not have cash available in his account to cover the \(\$ 235\) charge. Samba's bank assesses a \(\$ 30\) fee as the result of the NSF cheque received. Samba has not yet adjusted its books for the bank fee or the NSF cheque.

\section*{Required:}
Record the appropriate journal entry to update Samba's books.
\section*{Brief Exercise