Bourne Incorporated reports a cash balance at the end of the month of $$2,195.$ A comparison of the company$$s cash records with the monthly bank statement reveals several additional cash transactions: bank service fees $($$$68),$ an NSF check from a customer $($$$180),$ a debit card used for the purchase of supplies $($$$270),$ and a customer$$s note receivable collected by the bank $($$$1,200)$ plus interest earned $($$$18).(1)$ Record the accounts that increase cash. $(2)$ Record the accounts that decrease cash.