Bank reconciliation: On September 30, Artisan Companys cash balance per its general ledger is $5,970. The banks cash balance per the September 30 bank statement is $3,900. The following information is gathered from the bank statement and Concrete Companys records:

Checks outstanding $ 1,325

Deposits outstanding 3,291

Interest earned on bank account 26

Service fee 10

NSF check (from customer on account) 120

What journal entry should the company make after performing the bank reconciliation to record any items that decrease cash on december 31 ( not sep 30)?