Bourne Incorporated reports a cash balance at the end of the month of $2,145. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($66), an NSF check from a customer ($160), a customer's note receivable collected by the bank ($1,000), and interest earned ($16).

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.)