A company's Cash account shows a balance of $5,600 at the end of the month. Comparing the company's Cash account with the monthly bank statement reveals several additional cash transactions such as deposits outstanding $1,240, checks outstanding $2,390, bank service fees $41, an NSF check from a customer $200, a customer's note receivable collected by the bank $520, and interest earned $63. Prepare the necessary entries to adjust the balance of cash. 1. Record the entries that increase cash 2. Record the entries that decrease cash