Bourne Incorporated reports a cash balance at the end of the month of $2,270. A comparison of the companys cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($71), an NSF check from a customer ($210), a debit card used for the purchase of supplies ($240), and a customers note receivable collected by the bank ($1,200) plus interest earned ($21).

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.)