Current Attempt in Progress Sandhill Company needs to make adjusting entries for each of the following reconciling items. Identify the account to be debited and the account to be credited in each case. 1. A check for $54 written to the company by J. Taylor was returned NSF. Debit: Credit 2 The monthly service charge by the bank was $32. Debit Credit: Debit The bank collected a $1.400 note plus interest of $67 on the company's behalf. The company had not accrued the interest eTextbook and Media, List of Accounts Credit: Credit: