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

Cash

AccountBank

StatementBalance as of 6/30/2018$24,395

$21,865Deposit in transit3,900Outstanding checks(455)Note collected by bank1,650Bank service charge(35)NSF check(700)Adjusted cash balance as of 6/30/2018$25,310$25,310

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.