Bourne Incorporated reports a cash balance at the end of the month of $2320. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($73), an NSF check frpm a customer ($230), a customer's note receivable collected by the bank ($1100), and interested earned ($23). Record the necessary entries the balance of cash. Transaction #1 record the entries that increase cash. Transaction #2 record the entries that decrease cash.