Bourne Incorporated reports a cash balance at the end of the month of $2,245. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($70), an NSF check from a customer ($200), a customers note receivable collected by the bank ($1,100), and interest earned ($20).

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.)