Bourne Incorporated reports a cash balance at the end of the month of $2,520. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($81), an NSF check from a customer ($310), a customers note receivable collected by the bank ($1,100), and interest earned ($31).

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.)