Cash Account	Bank Statement
Balance as of June 30, Year 1	$24,505	$20,915
Deposit in transit		4,725
Outstanding checks		(505)
Note collected by bank	1,255
Bank service charge	(25)
NSF check	(600)
Adjusted cash balance as of June 30, Year 1	$25,135	$25,135

As part of the normal process of handling an NSF check, the accounting clerk has notified the customer that their account did not contain sufficient funds to pay the balance owed to the company. The customer was told that they will need to provide an alternative form of payment to cover the outstanding balance. Required a. Prepare the adjusting entry that the clerk would have made to record the NSF check. based on this information how do i fill the general journal and what is the internal control practice used?

\begin{tabular}{|c|l|r|r|} \hline Event & \multicolumn{1}{|c|}{ General Journal } & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{c|}{ Credit } \\ \hline 1 & Accounts receivable & 600 & \\ \hline & Cash & & 600 \\ \hline & Bank service charge expense & 25 & \\ \hline & Cash & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}