Foyle 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 $59 written to the company by J. Hammond was returned NSF. Debit: Credit: 2. The monthly service charge by the bank was $34. Debit: Credit: 3. The bank collected a $1,000 note plus interest of $60 on the company's behalf. The company had not accrued the interest. Debit: Credit: Credit