Newport Manufacturing has prepared the following bank reconciliation statement: Cash balance per bank statement $4,560.20 Add: Deposits in transit 3240 Less: Outstanding checks 1520 Adjusted cash balance per bank $6,280.20 Cash balance per books $5,790.20 Add: bank collection bill receivable 2600 Bank collection interest 130 Less: NSF check $2,020.00 Bank service charge 220 Adjusted cash balance per books $6,280.20 The accountant has not yet prepared the accounting entries in the book. Required: What would be the entries recorded