Bourne Incorporated reports a cash balance at the end of the month of $2,170. A comparison of the companys cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($67), an NSF check from a customer ($170), a debit card used for the purchase of supplies ($280), and a customers note receivable collected by the bank ($1,100) plus interest earned ($17). 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.)