Organic Food Company's cash account shows a $$5,900$ debit balance and its bank statement shows $$5,440$ on deposit at the close of business on August $31.$

August $31$ cash receipts of $$1,640$ were placed in the bank$$s night depository after banking hours and were not recorded on the August $31$ bank statement.

The bank statement shows a $$160$ NSF check from a customer; the company has not yet recorded this NSF check.

Outstanding checks as of August $31$ total $$1,520.$

In reviewing the bank statement, an $$120$ check written by Organic Fruits was mistakenly drawn against Organic Food$$s account.

The August $31$ bank statement lists $$60$ in bank service charges; the company has not yet recorded the cost of these services.

Prepare the adjusting journal entries that Organic Food Company must record as a result of preparing the bank reconciliation.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.