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

		Cash Account					Bank Statement
Balance as of 6/30/2018		$	25,310				$	22,550
Deposit in transit								3,650
Outstanding checks								(540	)
Note collected by bank			1,835
Bank service charge			(35	)
NSF check			(1,450	)
Adjusted cash balance as of 6/30/2018		$	25,660				$	25,660

When reviewing the bank reconciliation, Zocars auditor was unable to locate any reference to the NSF check on the bank statement. Furthermore, the clerk who reconciles the bank account and records the adjusting entries could not find the actual NSF check that should have been included in the bank statement. Finally, there was no specific reference in the accounts receivable supporting records identifying a party who had written a bad check.

Required

1. Prepare the adjusting entry that the clerk would have made to record the NSF check. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

record adjusting entry for recognizing the NSF check.