Following is a bank reconciliation for Zocar Enterprises for June 30, 2018.

		Cash Account					Bank Statement
Balance as of 6/30/2018		$	24,670				$	21,395
Deposit in transit								4,200
Outstanding checks								(525	)
Note collected by bank			1,675
Bank service charge			(25	)
NSF check			(1,250	)
Adjusted cash balance as of 6/30/2018		$	25,070				$	25,070

As part of the normal process for 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

1. Prepare the adjustment that the clerk would have made to record the NSF check.

Adjustment to

not attempted

accounts receivable by

not attempted

and

not attempted

cash by