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 customer's note recevable collected by the bank ($1,200). and Interest earned (518) 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