Bourne Incorporated reports a cash balance at the end of the month of $2,445. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($78), an NSF check from a customer ($280), a customer's note receivable collected by the bank ($1,100), and interest earned ($28). Required: Record the necessary entries to adjust the balance of cash. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the amounts that decrease cash. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal