Entry options:

• No Journal Entry Required
• Accounts Payable
• Accounts Receivable
• Advertising Expense
• Buildings
• Cash
• Common Stock
• Deferred Revenue
• Delivery Expense
• Dividends
• Entertainment Expense
• Equipment
• Income Tax Expense
• Insurance Expense
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Inventory
• Land
• Legal Fees Expense
• Notes Payable
• Notes Receivable
• Petty Cash
• Postage Expense
• Prepaid Insurance
• Prepaid Rent
• Rent Expense
• Repairs and Maintenance Expense
• Retained Earnings
• Salaries Expense
• Salaries Payable
• Sales Revenue
• Service Fee Expense
• Service Revenue
• Supplies
• Supplies Expense
• Utilities Expense
• Utilities Payable

Brief Exercise 4-11 Record adjustments to the company's cash balance (L04-5) Bourne Incorporated reports a cash balance at the end of the month of $2,520. A comparison of the company's cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($81), an NSF check from a customer ($310), a customer's note receivable collected by the bank ($1,100), and interest earned ($31). 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.) View transaction list Journal entry worksheet 1 2 > Record the amounts that increase cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the amounts that decrease cash. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal