28 Aug a bank reconciliation has the following items under the book balance: NSF check-$200.00 ATM fee $7.00 Interest earned - $14.33 Check written (on account) for $79, but cleared the bank at $97 give the needed journal entry to record the NSF check - $200.00 28 Aug Dr Cash Expense, ci Cash $200 28 Aug Dr Accounts Receivable C Cash $200 28 Alig make a note in the general Journal of bounced check-$200 28 Aug no entry is needed. Send this NSF check to collections 28 Aug (NSF check of cash 5200