Clayborn Company' bank reconciliation as of May 31 is shown below. Bank balance + Deposit in transit Outstanding checks Adjusted book balance $15,800 Book balance 5,200 Bank service fees -4,600 NSF returned O A debit to Cash of $625 O A debit to Cash of $5,200 O A credit to Cash of $4,600 O A credit to Cash of $600 O A debit to cash of $25 $16.400 $17,025 -600 $16.400 The adjusting journal entries that Clayborn must record as a result of the bank reconciliation include: 210