A company's own cash records show a balance of $3,200. After examining the bank statement, the following information is revealed: Bank's balance for cash Deposits outstanding NSF check Checks outstanding Note collected by the bank Service fee charged by the bank $4,000 $2,300 $ 600 $1,800 $2,000 $ 100 The entry to update the company's cash balance after the bank reconciliation is prepared would include a