At the statment date, the bank shows a balance in the facility's operating checking account of $10,000. On that same statement date, the facility's accounting records have a cash balance in the operating account of $10,525 and has recorded a deposit of $1,000 that the bank does not show. Also, the facility has issued three checks, in the amounts of $100, $200, and $300, that the bank does not show as cleared. For that month, the bank has credited intrest to the account in the amount of $25 and has charged bank service fees of $50. Credit card service fees for the month total $100. All payments from third-party payers on the bank statement agree to the facility's accounting records. Prepare the journal entry to record intrest and charges, and complete the bank reconciliation to determine the adjusted cash balance per the facility's accouting records.