After reconciling its bank account, Hull Equipment Company made the following adjusting entries:

Entry No. Account Titles 1 Cash Interest Revenue To record interest revenue To record NSF check from Wilson 2 Accounts Receivable Cash 3 Rent Expense 4 Cash To correct understatement of expense Service Charge Expense Cash 5 Cash To record bank service charge Accounts Receivable To record bank collection Debit Credit 40 40 250 250 35 35 35 15 15. 15 175 75 175