Crane Company, When preparing its bankreconciliation, notes the following reconciling items: (a) bank service charge of $60, (b) NSF cheque of $400 received to settle an account receivable, and (c) a recording error where a cheque issued for supplies was recorded in the books as $520 but it was actually for $52. Prepare the necessary journal entries for Crane Company on August 31. (Credit account titles are outomotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)