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 recelvable collected by the bank ($1,200) plus interest earned ($18). 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.)