Bourne Incorporated reports a cash balance at the end of the month of $2,495. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($80), an NSF check from a customer ($300), a customers note receivable collected by the bank ($1,200), and interest earned ($30). 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.) 1. Record the amounts that increase cash.

2. Record the amounts that decrease cash.