Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

No$.$ Account Titles and Explanation

Debit

Credit

$1.$

$($To record NSF check.$)$

$2.$

$($To record bank service charge.$)$